Peran Kualitas Audit dalam Memoderasi Pengaruh Kinerja Keuangan dan Wisatawan pada Nilai Perusahaan
Authors
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Lilik Bayyinah
Universitas YARSI
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Hadiati Fitri
Universitas YARSI
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kinerja keuangan dan jumlah wisatawan terhadap nilai perusahaan dengan kualitas audit sebagai variabel moderasi. Penelitian ini berfokus pada perusahaan sub-sektor hotel, restoran, dan pariwisata yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2022. Metode penelitian yang digunakan adalah regresi data panel dan analisis regresi moderasi (MRA) dengan bantuan perangkat lunak EViews 12. Hasil penelitian menunjukkan bahwa likuiditas berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan profitabilitas dan jumlah wisatawan tidak memiliki pengaruh yang signifikan. Selain itu, kualitas audit tidak mampu memoderasi hubungan antara likuiditas dan nilai perusahaan, serta antara profitabilitas dan nilai perusahaan.
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