PENGARUH STRUKTUR MODAL, CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN KUALITAS AUDIT SEBAGAI MODERASI

Lia Qurrotul ‘Aini, Anggita Langgeng Wijaya

Abstract


The slowdown in economic growth in investment such as property has an impact on the economy, thereby reducing investment in the property sector. The purpose of this research was to identify the audit quality factors including that modify the relationship between firm value and capital structure, CSR, and firm size. From 2018 to 2022, the Indonesia Stock Exchange listed 46 property and real estate businesses; this research applies an objective sampling method to select its sample. The data is sourced from the annual report of the firm. With the help of SPSS version 25, the study technique employs a quantitative approach using multiple linear regression analysis. While corporate social responsibility and firm size were shown to have a negative impact on business value, capital structure was found to have no influence. Capital structure, corporate social responsibility, and firm size are independent variables that audit quality cannot modify in relation to their respective values. Keywords: Capital Structure, Corporate Social Responsibility, Company Size, Company Value, Audit Quality

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References


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