Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Struktur Modal sebagai Variabel Moderasi

  • Karin Sri Mardevi UNIBA Surakarta
  • Suhendro Suhendro Universitas Islam Batik Surakarta
  • Riana R Dewi Universitas Islam Batik Surakarta
https://doi.org/10.29407/jae.v5i2.14123
Abstract views: 2678 , pdf downloads: 2691
Keywords: Profitability, Capital, Structure, liquidity

Abstract

Abstract

This study aims to examine the effect of profitability, liquidity, firm size and capital structure on firm value, and to examine the effect of profitability, liquidity and firm size on firm value through capital structure as moderating variable. Companies classified in LQ-45 selected as the population used in this study are listed on Indonesia Stock Exchange (IDX) 2016-2018. Sample of this study were 27 companies selected by purposive sampling method. The data analysis method uses the classical assumption test and multiple linier regression analysis using SPSS 21, the result of  this study show profitability and liquidity has influence on firm value. While, firm size has no influence on firm value. Capital stucture is not able to mediate the relationship between profitability and liquidity on firm value. But capital structure able to moderate the relationship between firm size to firm value.                                                                                                                                

Keywords: Firm, Value, Size, Profitability, Capital, Structure, liquidity

PlumX Metrics

Published
2020-07-01
How to Cite
Karin Sri Mardevi, Suhendro, S., & R Dewi, R. (2020). Faktor-Faktor yang Mempengaruhi Nilai Perusahaan dengan Struktur Modal sebagai Variabel Moderasi. JAE (JURNAL AKUNTANSI DAN EKONOMI), 5(2), 36-47. https://doi.org/10.29407/jae.v5i2.14123
Issue
Vol. 5 No. 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Section
Volume 5 No 2 Tahun 2020

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License