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All Journal Fundamental Management Journal Media Mahardhika Competitive Jurnal Akuntansi dan Keuangan International Journal of Financial, Accounting, and Management Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Artificial Intelligence and Digital Business International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Zulaecha, Hesty Erviani
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Journal : Media Mahardhika

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NILAI PERUSAHAAN: PENGARUH DARI INVESTMENT OPPORTUNITY SET, PERTUMBUHAN LABA, DAN PERTUMBUHAN ASET DIMODERASI UKURAN PERUSAHAAN Fadhilah, Restu; Zulaecha, Hesty Erviani
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1444

Abstract

This study aims to examine and analyze the influence of Investment Opportunity Set, Growth Potential, and Asset Growth on Company Value using Company Size as a moderating variable. The population for this study consisted of 159 companies. The sampling technique used in this study was purposive sampling with a total sample of 27 companies. The data used is quantitative data and consists of secondary data in the form of annual reports of consumer cyclical sector companies listed on the Indonesia Stock Exchange for the period 2021-2024. This study uses regression analysis and panel data analysis using Eviews version 12 to test the proposed hypothesis and determine the accuracy of the estimation model used. The results of this study indicate that investment opportunity sets have an impact on company value, while revenue growth does not have an impact on company value, and asset growth has an impact on company value. The size of the company can moderate the effect of the investment opportunity set on company value, while the size of the company cannot moderate the effect of revenue growth on company value. and the size of the company can influence the impact on.
PERAN KEPEMILIKAN MANAJERIAL MEMODERASI PENGARUH GROWTH OPPORTUNITY, FIRM SIZE, DAN RISIKO LITIGASI TERHADAP PRUDENCE ACCOUNTING Afifah, Desita Nur; Zulaecha, Hesty Erviani
Media Mahardhika Vol. 24 No. 2 (2026): January 2026
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v24i2.1447

Abstract

This study aims to examine the effect of growth opportunity, firm size, and litigation risk on accounting prudence, with managerial ownership as moderating variable. A quantitative approach is employed using secondary data from companies in the consumer cyclicals sector, statistical analysis is conducted to test direct relationship among variables and the moderationg role of managerial ownership. The result indicate that growth opportunity has a negative but insignifficant effect on accounting prudence, suggesting that firm with high growth prospect tend to present more optimistic financial reporting. Firm size has a positive and siginifficant effect on accounting prudence, indicating that large firm apply greater conservatism due to stornger external monitoring and higer transparency demands. Litigation risk does not signifficantly affect accounting prudence. Futhermore, managerial ownership signifficantly moderates the relationship between growth opportunity and accounting prudence, as well as strengthes the positives effect on firm size on accounting prudence. However, it does not moderate factors, particulary firm size and managerial ownership structure, play a more dominant role in determining accounting prudence than external factors.
Co-Authors Afifah, Desita Nur Alfiana Alfiana Aliyah, Isma Amami, Aeling Setya Ananda, Nur Fizriati Anantadjaya, Samuel PD Arniwita Arrahmah, Hijrah Fitrah Cahyani, Rahayu Nur Diba , Audy Fiska Farah Fadhilah, Restu Febrina, Ilza Fitriyani, Serly Eka Hakim, Mohamad Zulman Kustiyani, Siska Aura Leonita, Elsa Dwi Murtanto Murtanto Nawangwulan, Irma M Permatasari, Septia Putri, Wiwid Sukma Rachmania, Dewi Rahman, Kristanti Rizky Dwi Kemal Sasmita, Djenni Siti Aisyah Ritonga Sudarmanto, Eko Triwahyuningtyas, Dyah Ajeng Upik Djaniar