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All Journal International Conference on Economics, Management, Business, and Accounting
Zeni Rusmawati
Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Surabaya

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The Effect of Earnings Management, Profitability, and Capital Structure on Firm Value in Manufacturing Companies Listed on the IDX 2021-2023 Fariqha Ulin Nuha; Zeni Rusmawati; Dedy Surahman
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30493

Abstract

Manufacturing companies are companies that play an important role in the economy in Indonesia. It has an impact on increasing the company's value in a view of stakeholders and investors. This research aims to determine the influence of profit management, profitability (ROE) and capital structure (DER) on company value (PBV) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021- 2023. This research is quantitative research with secondary data obtained from the company’s annual report. The population is manufacturing companies listed on the Indonesia Stock Exchange for the 2021- 2023 period with sampling techniques using purposive sampling. The data analysis technique used multiple linear regression analysis to test the hypothesis using SPSS (Statistical Package for Social Science) software. The results of multiple linear regression analysis showed that profit management had no significant effect on the company's value with a significance value of 0.171 > 0.05, profitability measured using ROE had a significant positive effect on the company's value with a significance value of 0.000 < 0.05, and capital structure measured using DER had no significant effect on company value with a significance value of 0.110 > 0.05. Simultaneously, profit management, profitability, and capital structure simultaneously have a positive and significant effect on the company's value.
The Effect of Probability, Company Size and Capital Structure on the Value of Manufacturing Companies on the IDX for the 2021-2023 Period Fitri Masyta Vidyani; Zeni Rusmawati; Tyasha Ayu Melynda Sari
International Conference on Economics, Management, Business, and Accounting Vol 2 No 1 (2025): International Conference on Economics, Management, Business, and Accounting
Publisher : P3I UMSurabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/iconemba.v2i1.30494

Abstract

This study aims to analyze the effect of profitability, company size, and capital structure on the value of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. Company value is measured using the Price to Book Value (PBV) ratio, while profitability is measured by Return On Equity (ROE), company size with the natural logarithm of total assets, and capital structure with the Debt to Eruity Ratio (DER). The research method used is quantitative with a descriptive approach. Data analysis was carried out using multiple linear regression with the help of SPSS software. The research sample consisted of 50 companies selected through the purposive sampling method, with a total observation of 150 data. The results of the study indicate that partially profitability does not have a significant effect on company value, company size does not have a significant effect on company value, and capital structure has a significant positive effect on company value. Simultaneously, profitability, company size, and capital structure have a significant effect on company value.
Co-Authors Dedy Surahman Fariqha Ulin Nuha Fitri Masyta Vidyani Tyasha Ayu Melynda Sari