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All Journal Journal of Economic, Bussines and Accounting (COSTING) BALANCE: Economic, Business, Management and Accounting Journal
Saiful Anwar
UPN "Veteran" Jawa Timur
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Capital Structure Memediasi Antara Growth Opportunity Dan Leverage Terhadap Firm Value Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Nahda Nabilah; Saiful Anwar
BALANCE: Economic, Business, Management and Accounting Journal Vol 19, No 1 (2022): Januari
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v19i1.9568

Abstract

ABSTRACT   The purpose of this study is to examine the effect of growth opportunity and leverage on firm value with capital structure as an intervening variable. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The sampling technique used purposive sampling with 20 sample companies. Data were analyzed using WARP PLS 6.0. The results of this study are that growth opportunity has a significant effect on firm value, and leverage has an impact. Still, it is not substantial on strong value, capital structure has an effect but is not marked on firm value, growth opportunity has an effect but is not significant. On the capital structure, leverage has a significant impact on capital structure; growth opportunity has an important but not significant impact on firm value with capital structure as an intervening variable, leverage has no significant effect on firm value with capital structure as an intervening variable.Keywords                    : Growth Opportunity; Leverage; Firm Value; Capital StructureCorrespondence to        : nahdanabilah@ymail.com ABSTRAKTujuan studi ini guna menguji pengaruh growth opportunity dan leverage terhadap firm value dengan capital structure sebagai variabel intervening. Populasi dalam studi ini yaitu perusahaan manufaktur yang tercatat di Bursa Efek Indonesia tahun 2016-2020. Teknik pengambilan sampel menggunakan purposive sampling dengan 20 perusahaan sampel. Data dianalisis menggunakan WARP PLS 6.0. Hasil penelitian ini adalah Growth opportunity berpengaruh signifikan pada firm value, Leverage berpengaruh namun tidak signifikan pada firm value, Capital structure berpengaruh namun tidak signifikan pada firm value, Growth opportunity berpengaruh namun tidak signifikan pada capital structure, Leverage berpengaruh signifikan pada capital structure, Growth opportunity berpengaruh namun tidak signifikan pada firm value dengan capital structure sebagai variabel intervening, Leverage berpengaruh namun tidak signfikan pada firm value dengan capital structure sebagai variabel intervening.Kata Kunci                  : Growth Opportunity; Leverage; Firm Value; Capital Structure
Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Novia Sukmandari; Saiful Anwar
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 1 (2022): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v6i1.3669

Abstract

This study aims to determine and prove the effect of tax avoidance and profitability with the moderating variable of good corporate governance on firm value. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020 are the population of this study. A sample of 20 companies was optained using purposive sampling technique. WrapPLS 7.0 for windows is used as a tool in the Structural Equation Model (SEM) analysis method in this study. This study optained result stating that there was no effect of tax avoidance o firms value. Meanwhile, it was found that firm value was positively influence by profitability. Good corporate governance cannot provide a moderating effect on the relationship between tax avoidance and firm value, but good corporate governance provides a moderating effect and strengthens the relationship between profitability and firm value. Keywords : Tax Avoidance; Profitability; Firm Value; Good Corporate Governance
Co-Authors Nahda Nabilah Novia Sukmandari