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All Journal Sains: Jurnal Manajemen dan Bisnis Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Inovasi Penelitian ABDIKARYA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Cakrawala Ilmiah J-CEKI Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Ana Susi Mulyani
Universitas Sultan Ageng Tirtayasa
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary Other

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Efek Moderasi Kebijakan Dividen terhadap Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Variabel Kontrol: (Studi Kasus Pada Perusahaan yang Terdaftar Pada Sektor Infrastruktur di BEI Tahun 2014-2023) Salva Aulia; Fauji Sanusi; Ana Susi Mulyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7251

Abstract

This study aims to analyze the effect of profitability (ROA) and leverage (DER) on firm value (PBV), and to examine the role of dividend policy (DPR) as a moderating variable. Firm size (SIZE) is also included as a control variable. The research objects are infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2023 period. The analytical methods used are multiple linear regression and moderated regression analysis (MRA). The results show that both ROA and DER have a significant positive effect on firm value. However, DPR does not moderate the relationship between ROA or DER and PBV, and SIZE as a control variable also has no significant effect. These findings indicate that firm value is more influenced by financial performance, such as profitability and leverage, rather than dividend policy or firm size.
Pengaruh Likuiditas terhadap Nilai Perusahaan dengan Profitabilitas Sebagai Variabel Intervening dan Kepemilikan Manajerial sebagai Variabel Moderasi: (Studi Empiris pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2014 – 2023) Nurul Yasmin Fauziah; Fauji Sanusi; Ana Susi Mulyani
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7512

Abstract

This study analyzes how profitability and managerial ownership moderate the effect of liquidity on firm value. Property and real estate companies listed on the Indonesia Stock Exchange (IDX) were studied from 2014 to 2023. Non-probability and purposive sampling were used for quantitative analysis. Seven out of 48 companies were selected based on criteria. The analysis was conducted with Eviews 12. This study found that (1) liquidity has a negative and significant effect on firm value, (2) liquidity has no and insignificant effect on profitability, (3) profitability has a positive and significant effect on firm value, (4) profitability cannot mediate the relationship, and (5) managerial ownership moderates the relationship.
Co-Authors Akhmadi Akhmadi Apin Apiun Dien Rizka Aulia Elmie Hanafi Eloh Bahiroh Faiz Hanif Jumhadi Jumhadi Mahmudi, Bambang Muhammad Faris Raihan Muhammad Vhikry Natiqah Natiqah Nauval Noviansyah Nurul Yasmin Fauziah Ranthy Pancasasti Salva Aulia Sanusi, Fauji Wawan Ichwanudin Wawan Prahiawan