Pengaruh Likuiditas, Ukuran Perusahaan, Kinerja Perusahaan Terhadap Harga Saham Dimoderasi Oleh Opini Audit Pada Perusahaan Makanan Dan Minuman

Abstrak

The purpose of this study was to analyze the effect of liquidity, company
size, company performance on stock prices moderated by audit opinion
on food and beverage companies listed on the Indonesia Stock Exchange
2013-2018. The time period of this research is 2013-2018, with the
sampling technique using purposive sampling. The number of samples
that meet the criteria is 13 companies from 32 food and beverage
companies listed on the Indonesia Stock Exchange during this research
period. This research uses quantitative methods with data analysis
methods using multiple linear regression analysis with the classical
assumption test first. By testing the hypothesis using partial
significance test (t test) and simultaneous significance test (F test) and
the coefficient of determination (Adjusterd R2) processed with the
output eviews. The results of this research title explain that liquidity,
company size, company performance. Simultaneously liquidity has a
significant effect on stock prices with a significance level, firm size has
no effect on stock prices, Company performance has a positive and
significant effect on stock prices, Audit opinion moderates liquidity
affects stock prices, Audit opinion moderates the size of the company
and affects stock prices, Audit opinion moderates the company's
performance. stock price.