Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Ekalaya : Jurnal Ekonomi Akuntansi
Aprilia Dwi Cahyani
Universitas Islam Majapahit
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh DAR, ROA, dan TATO Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Moderasi Aprilia Dwi Cahyani; Hari Setiono; Nurdiana Fitri Isnaini
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.2052

Abstract

Company value is a comprehensive picture of public perception and trust in the company's performance, which is reflected through the stock price in the capital market from the inception of the company to the company's future projections. This study aims to analyze the effect of Debt to Asset Ratio (DAR), Return on Asset (ROA), and Total Asset Turnover (TATO) on Firm Value with Firm Size as a Moderating Variable. The method in this study uses a quantitative approach with multiple linear regression analysis. The research sample consisted of 21 food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the period 2021-2024. The data used is secondary data and analyzed using IBM SPSS software. The results showed that Debt to Asset Ratio (DAR) has no effect on firm value. Conversely, Return on Asset (ROA), and Total Asset Turnover (TATO) have a significant effect on firm value. Company size is unable to moderate the relationship between Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) on firm value. Conversely, company size is able to moderate the relationship between Return on Asset (ROA) on firm value.
Co-Authors Hari Setiono Nurdiana Fitri Isnaini