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
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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

Published
2020-06-09
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
Section
Volume 5 No 2 Tahun 2020