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Journal : Jurnal Eksplorasi Akuntansi (JEA)

Pengaruh Persistensi Laba, Kekuatan Laba, Konservatisme Akuntansi, dan Struktur Modal terhadap Penilaian Ekuitas: Studi Empiris Perusahaan Sektor Kesehatan yang Terdaftar di BEI Tahun 2018-2023 Wijayanti, Friska Tri; Nufaisa, Nufaisa; Koerniawati, Dwi; Junjunan, Mochammad Ilyas
Jurnal Eksplorasi Akuntansi Vol 7 No 2 (2025): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v7i2.2636

Abstract

This study aims to determine the partial and simultaneous effects of earnings persistence, earnings power, accounting conservatism and capital structure on equity valuation. The type of research used is quantitative research with secondary data, in the form of financial and annual reports obtained from the official website of the Indonesia Stock Exchange. The population used is in the form of health sector companies listed on the Indonesia Stock Exchange in 2081-2023. The sampling method was purposive sampling method and obtained 48 samples. The data analysis technique uses panel data regression analysis. The novelty in this research lies in the capital structure variable, the population in the form of health sector companies and the use of a 6-year period. The results of the study represent that partially earnings persistence and capital structure have no significant effect on equity valuation. While earnings power and accounting conservatism have a significant effect on equity valuation. While simultaneously earnings persistence, earnings power, accounting conservatism and capital structure have a significant effect on equity valuation.
Co-Authors ., Nufaisa Achmad Room Fitrianto Ahmad Warid Asy'ari Ainurrohman, Ahmad Miftah Aisyah, Nora Ajeng Tita Nawangsari Albaburrahim Albaburrahim Ali Ridho Syafi'i Ali Ridho Syafi'i Aliph Erwansyah Alya Zulfana Ana Toni Roby Candra Yudha Aripratiwi, Ratna Anggraini Aristantia, Selvia Eka Arta Agustin Melania Aulia, Septiana Winda Ayu Nurqinasih Binti Shofiatul Janna Buchori, Imam Chomsa, Diah Agustina Dinda Kirana Pramestia Dwi Yandari, Aprilya Dwimartha, Annisa Rizky Eva Wany, Eva Fadlil Abdani Fajri Parikesit Fakky Fahrisal Nur Farida, Laili Nur Ghina Mufidah Hafshah Rauliah Alfani Hayatul Afiyah Husna, Salma Marhamni Ifa Elok Magfiroh Oktaviani Ihda Izzatul Alfaini Imam Buchori Jannah, Binti Shofiatul Kania Dellaneira Kharisma Galuh Cahyanti Khofifah, Imroatul Kinasih, Retno Ayu Koerniawati, Dwi Kusumandaru, Hayudian Lating, Ade Irma Suryani Lumiasari, Fika M. Alfan Nashrullah M. Arifin Alatas M. Luthfillah Habibi M. Maulana Asegaf Maduta, Santi Riskining Wahyu Maufiroh, Rizqiyatul Mazidatul Faizzah Mohammad Dliyaul Muflihin Muchammad Saifuddin Muh. Syaukin Muttaqin Muhammad Irfan Afandi Muhammad Yani, Muhammad Mujayaroh, Anisa Lekha Munir, Sirojum Muwafida, Yumaida Tsalisa Nur Nilamsari, Syalma Eka Ningtias, Novia Siswari Nufaisa Nufaisa Nufaisa, Nufaisa Nur Ravita Hanun Nurul Hasanah M Zach Nurul Hidayati Pandansari, Ayu Pangesti Mulyono, Resha Dwi Ayu Pristiwianti, Silviana Amelia Putikadyanto, Agus Purnomo Ahmad Putri Aprilia Afinda Putri, Valentina Amalia Qori Hajidah Arianti Rahayu Lestari Rahayu, Hastanti Agustin Ria Safitri Rizky Dian Arifin Sayyidah Khoizuronah Shilvia Aristiowati Susanto, Febry Fabian Syauqiyah, Ayuning Tyas Syifaus Ummah, Erina Fazia Rotul Venna Narulita Rizqi Wafa’, Nafisatul Wanda Rohmatun Hamidah Widiawati Widiawati, Widiawati Wijayanti, Friska Tri Yudhanti, Ashari Lintang Zakiyatul Fakhiroh