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p-Index From 2021 - 2026
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All Journal Jurnal Kendali Akuntansi
Aldriyan Widyansyah
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Economics, Econometrics & Finance

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Pengaruh Struktur Modal, Ukuran Perusahaan, dan Profitabilitas terhadap Nilai Perusahaan Sektor Energi di BEI Tahun 2021–2024 Rialdi Azhar; Aldriyan Widyansyah
Jurnal Kendali Akuntansi Vol. 4 No. 4 (2026): Oktober: Jurnal Kendali Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i4.6900

Abstract

This study aims to examine the influence of capital structure, firm size, and profitability on firm value among energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs an explanatory quantitative approach using secondary data derived from corporate financial statements and capital market information. The research population consists of 91 energy sector companies, with 64 companies selected via purposive sampling. After excluding outliers, the study utilizes 191 firm-year observations. Capital structure is measured by the Debt to Equity Ratio (DER), firm size by the natural logarithm of total assets, profitability by Return on Assets (ROA), and firm value by Price to Book Value (PBV). Testing was conducted using multiple linear regression. The results indicate that capital structure has a positive and significant effect on firm value. Firm size has a negative and significant effect on firm value, whereas profitability has a positive and significant effect on firm value. These findings suggest that capital structure and profitability serve as valuable information for investors in assessing a company's condition and prospects.
Co-Authors Rialdi Azhar