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All Journal Jurnal Manajemen Indonesia Journal of Economic, Bussines and Accounting (COSTING) The Accounting Journal of Binaniaga Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi International Journal of Trends in Accounting Research Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Suyono
Institut Bisnis Dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : International Journal of Trends in Accounting Research

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The Influence of Capital Structure and Idiosyncratic Risk on Company Value With Industri Type As Moderating on Energy Company Listed on The Indonesia Stock Exchange for The Period 2016-2020 Suyono Suyono; Muhammad Nuryatno Amin
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study is to test and prove empirically the effect of capital structure and idiosyncratic risk, type of industry on the value of the Indonesian stock exchange sector. In addition, the purpose of this study is to empirically test and prove the type of industry to strengthen the effect of capital structure on the value of the Indonesian stock exchange sector. This last study aims to test and prove empirically the type of industry strengthens the effect of idiosyncratic risk on the value of the Indonesian Stock Exchange sector. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for 74 years 2016-2020. The sampling technique used purposive sampling method. Based on this technique, the number of samples used in this study were 53 companies. The data analysis technique used in this study is multiple linear regression analysis with a moderating effect. The results of this study indicate that capital structure and idiosyncratic risk are not significant to the value of companies in the Indonesian stock exchange sector. The type of industry has a significant positive effect on the value of companies in the Indonesian stock exchange sector. The variable type of industry strengthens the positive influence of capital structure and idiosyncratic risk on the value of companies in the Indonesian stock exchange sector. For the control variable, ROA is not significant to firm value, while for CR it is significant positive to firm value. The variable value of the firm is influenced by variables of Capital Structure, idiosyncratic risk, Type of Industry, Profitability, and Liquidity of 9.6%. Meanwhile, 90.4% was influenced by other variables that were not included in this research model.
Co-Authors Achmad Tavip Junaedi Alexander Gani Andi Andi Andi Anggi Firmansyah Bambang Rianto Rustam Dadi Komardi Dian Utari Efi Rofianto Hia Ernila Ernila Evelyn Wijaya Evi Wulandari Fadrul Fadrul Febdwi Suryani Grece Valency Hairudin Hairudin Harry Patuan Panjaitan Hendri Hendri Ienne Yoseria Putri Intan Purnama Irawati Irawati Jennifer Chandra Kristy Veronica Marice Br Hutahuruk Marina Marina Mario Paska Halim Megawati Pakpahan Muhammad Nuryatno Amin Muhammad Ridwan Mujiono Mujiono Mukhsin Mukhsin Nicholas Renaldo Novita Yulia Putri Nyoto Pamuji Hari Santoso Peri Akri Peri Akri Putra Al Hafis Rini Meiriana Rizaldi Putra Robert David Rosa Linda Santa Serena Muliangga Selfina Selfina Selly Oktaviani Septi Solekhatun Sherly The Siti Ngatikoh Stevany Stevany Suci Fitria Sari Sudarno Suhardjo Suharjo Suharjo Suharti Tandy Sevendy Teddy Chandra Yenny Wati Yohana Widya Rossa S Yoki Yoki Yuni Shara Sitompul Yunia Sari Yusrizal