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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat JIKA: Jurnal Ilmu Keuangan dan Perbankan JMB : Jurnal Manajemen dan Bisnis Dynamic Management Journal MOVE: Journal of Community Service and Engagement JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Innovative: Journal Of Social Science Research West Science Journal Economic and Entrepreneurship West Science Accounting and Finance Journal of Social Science and Business Studies Journal of Information System, Technology and Engineering
Sari, Titis Nistia
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Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Influence of Financial Statement Quality, Corporate Governance, and Capital Structure on Company Value with Profitability as a Mediating Variable Sari, Titis Nistia
West Science Accounting and Finance Vol. 3 No. 03 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i03.2410

Abstract

This study examines the effect of financial statement quality, corporate governance, and capital structure on firm value in Indonesia, with profitability serving as a mediating variable. Using a quantitative approach, data were collected from 165 companies across multiple industrial sectors through a structured Likert-scale questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to assess both direct and indirect relationships among variables. The findings reveal that financial statement quality and corporate governance have a positive and significant effect on firm value, whereas capital structure has a negative and significant effect. Profitability also plays a mediating role, strengthening the relationships between financial statement quality and corporate governance with firm value, but not between capital structure and firm value. These results confirm that transparent financial reporting, effective governance practices, and prudent capital management collectively enhance profitability and contribute to long-term value creation. The study provides empirical evidence that supports Agency Theory, Trade-Off Theory, and the Resource-Based View (RBV) in explaining firm value formation in emerging markets such as Indonesia. The practical implications emphasize the importance of improving governance mechanisms, financial reporting quality, and profitability strategies to increase investor trust and market valuation.
Co-Authors Abdul Rauf Arisondha, Edy Basuki Winarno, Basuki Djunaedi Djunaedi Fadillah, Tri Dessy Ganika, Gerry Ibrahim, Mozart Malik Jefri Putri Nugraha Judijanto, Loso Kushariyadi Kushariyadi Lina Affifatusholihah, Lina Lis Lesmini Marnilin, Feni Muhammad Abduh Nurdiani, Tanti Widia Rahmat Irawan Robo, Salahudin Saleh, Sahlan M. Saputra, Galih Ginanjar Seniorita Supriadi, Adih Suryanto, Ardiansyah Bagus Susianto, Tri Endar WIjayanthi, Ida Ayu Trisna Yanti, Jumianis Zatira, Dhea