The Effect Of Financial Distress, Leverage, Audit Opinion, Audit Delay, On Firm Value
Keywords:
Financial distress, Leverage, Audit Opinion, Audit Delay and Company Value.Abstract
This study aims to determine the significant influence on firm value in non-cyclical consumer companies listed on the IDX for the period 2017 – 2021. The research method used is quantitative using a purposive sampling technique and data is processed using EViews 9. The results of this study indicate that financial Distress does not have a significant effect on firm value in non-cyclical consumer companies listed on the IDX for the 2017-2021 period with a probability of 0.Prob (F-Statitic) of 0.6159, which means it is smaller than the significant level value set at 0.05 (0.6159) < 0.05). Leverage has a significant effect on firm value in Consumer Non Cyclical companies listed on the IDX for the 2017 – 2021 period by showing the t-statistic value > t table, namely 4.032262 > 1.9965 with a significance level of 0.0017 <0.05. Audit Opinion has a significant effect on company value in Non Cyclical Consumer Companies Listed on the IDX for the 2017 – 2021 period with a t-statistic value < t table, namely 4.042262 < 1.9965 with a significance level of 0.0017 > 0.05 and Audit Delay has a significant effect on company value in Consumer Companies Non Cyclicals Registered on the IDX for the 2017 – 2021 period with a probability equal to the t-statistic value > t table, namely 4.412946 > 1.9965 with a significance level of 0.0008<0.05.
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