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All Journal JAE (Jurnal Akuntansi dan Ekonomi)
Diah Nurdiawati
Universitas Nusantara PGRI Kediri
Economics, Econometrics & Finance

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NILAI PERUSAHAAN DITINJAU DARI OPM, EPS DAN STRUKTUR MODAL DENGAN PROFITABILITAS SEBAGAI MEDIASI Elfian Aldi Kurniawan; Linawati Linawati; Diah Nurdiawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 11 No 2 (2026): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v11i2.29613

Abstract

This study aims to test and analyze the effects of operating profit margin, earnings per share, and capital structure on firm value, with profitability serving as a mediating variable. The research sample was determined using purposive sampling. The sample consisted of 100 companies from 20 industrial manufacturing firms during the 2021–2025 period. The data were then analyzed using a series of classical assumption tests, multiple linear regression analysis, mediation tests, and hypothesis testing. The results of this study indicate that operating profit margin and capital structure do not affect profitability. However, the Earnings Per Share variable does influence profitability. OPM, EPS, and capital structure do not influence firm value. The profitability variable, however, does influence firm value. The results of the mediation test show that OPM and capital structure do not influence firm value through profitability. EPS, on the other hand, influences firm value through profitability.
Co-Authors Elfian Aldi Kurniawan Linawati Linawati