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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi)
Alexander Giovani
Universitas Pamulang
Economics, Econometrics & Finance Education Other

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Peran Ukuran Perusahaan dalam Memoderasi Pengaruh Financial Distress dan Growth Opportunity terhadap Accounting Prudence Alexander Giovani; Sugiyanto Sugiyanto
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 14, No 1 (2026): Transformasi Bisnis Berkelanjutan
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v14i1.23854

Abstract

This study aims to examine and explore empirical evidence regarding the role of firm size as a determinant that potentially moderates the magnitude of the effects of financial distress and growth opportunity on accounting prudence. The research focuses on entities in the healthcare sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling technique, resulting in 100 observations that met the inclusion criteria. The study adopts a quantitative approach, utilizing secondary data in the form of annual reports collected through documentation methods. The analysis is conducted using panel data regression, allowing for the simultaneous estimation of cross-sectional and time-series effects. The empirical results indicate that financial distress has a negative and significant effect on accounting prudence, whereas growth opportunity does not have a significant effect on the dependent variable. Furthermore, firm size is not supported as a moderating variable capable of altering the relationship between financial distress and accounting prudence or the relationship between growth opportunity and accounting prudence.
The Influence of Financial Performance, Dividend Policy, Capital Structure, and Green Accounting on Firm Value Khusnul Khuluqi; Andry Sugeng; Agus Afandi; Alexander Giovani
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

The aim of this research is to analyze and empirically test the influence of financial performance, dividend policy, capital structure, and green accounting on firm value. This research is a type of quantitative research using secondary data obtained from the Indonesian Stock Exchange and company websites. The population in this study was 44 technology sector companies listed on the Indonesia Stock Exchange for the 2021-2023 period using purposive sampling technique as the sample selection method, resulting in 17 companies that met the sample criteria. The data analysis technique used in this research is panel data regression analysis using Eviews 13. The results of this study reveal that partially the capital structure variable has an influence on firm value, while financial performance, dividend policy, and green accounting have no influence on firm value.
Co-Authors Agus Afandi Khusnul Khuluqi Sugeng, Andry Sugiyanto Sugiyanto