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All Journal JURNAL AKUNTANSI DAN AUDITING Jurnal Sains dan Teknologi KEUNIS Orbith : Majalah Ilmiah Pengembangan Rekayasa dan Sosial Monex: Journal of Accounting Research Ikonomika : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Rekayasa Pertanian dan Biosistem MANAJERIAL Jurnal Agrotek UMMat Jutisi: Jurnal Ilmiah Teknik Informatika dan Sistem Informasi JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Economics and Digital Business Review International Conference on Industrial Revolution for Polytechnic Education Andalasian International Journal of Applied Science, Engineering, and Technology Automotive Experiences Eksergi: Jurnal Teknik Energi Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Medani : Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Bangsa Mutiara : Jurnal Ilmiah Multidisiplin Indonesia Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Mechanical Engineering and Applied Technology Asian Journal of Management, Entrepreneurship and Social Science
Rani Raharjanti
Politeknik Negeri Semarang
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DO INVESTMENT DECISIONS MODERATE THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, FIRM SIZE, AND DIVIDEND POLICY ON FIRM VALUE? EVIDENCE FROM IDX MINING COMPANIES Raharjanti, Rani; Mawarseta, Sahra; Murtini, Sri; Mardinawati, Mardinawati
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 3 No. 2 (2025): Desember
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v3i2.3137

Abstract

The mining sector plays a vital role in Indonesia’s national economy, making its financial performance an important subject for deeper analysis through multiple financial indicators. This study investigates the effects of capital structure, profitability, firm size, and dividend policy on firm value, with investment decisions introduced as a moderating variable. The sample consists of 26 mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, selected using purposive sampling, resulting in 104 firm-year observations. Data were analyzed using multiple linear regression and moderated regression analysis with SPSS version 26. The findings reveal that capital structure has no significant impact on firm value. In contrast, profitability exerts a significant positive effect, while firm size and dividend policy both show significant negative effects. Regarding moderation, investment decisions do not moderate the relationship between capital structure and firm value but negatively moderate the effect of profitability, strengthen the effect of firm size, and negatively moderate the effect of dividend policy. These results provide new insights into the dynamics of financial decision-making in Indonesia’s mining sector and highlight the nuanced role of investment choices in shaping firm value.
Co-Authors Abda Abda Agus Suwondo Alfauzi, Abdul Syukur Ali, Musab A. M. An Nizhami, Avicenna Ardiansah, M. Noor Ayundyayasti, Prima Budhi Adhiani Christina, Budhi Adhiani Eka Murtiasri Eviyanti, Novitasari Fathin, Khusnun Fitriani, Hervina Ignatius Gunawan Widodo Jihan Rahmawati Khoiri Rozi Khoirunnisa, Hilma Khoryanton, Ampala Khusna, Atina Nurul Komang Metty Trisna Negara M. Haris Mansur, Ahmad Wafa Mardinawati, M. Mardinawati, Mardinawati Margana Margana Marliyati Marliyati Marliyati Marliyati, Marliyati Mawarseta, Sahra Mochammad Fandy Pradana moh haris Moh. Haris Muhammad Asrori Muhammad Asrori Muhammad Noor Ardiansah Muhammad Noval Muhammad Noval Musab A. M. Ali Nanang Apriandi Negara, Komang Metty Trisna Novitasari Eviyanti Padang Yanuar Padang Yanuar Pambudi, Yoyok Dwi Setyo Permana, Rangga Prayitno Prayitno Prima Ayundyayasti Rachman, Iqo Yovie Rosyadi, Humam RR. Ella Evrita Hestiandari Sadida, Afiat Sarana Sarana Satito, Aryo Setiyawan, Trio Setyowati, Nur Setyowati, Nur Sri Murtini sri murtini . Susena Susena Susena, S. Suseno, Sigit Suwarti Suwarti Timotius Anggit Kristiawan Totok Prasetyo Totok Prasetyo Ulfah Hidayati Vivi Widya Larasati Wiwik Purwati Widyaningsih Yanuar Mahfudz Safarudin Yusuf Dewantoro Herlambang Yusuf Dewantoro Herlambang Zulhan Widya Baskara