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All Journal Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Manajemen Teori dan Terapan Jurnal Kajian Akuntansi EKSPANSI Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) JRB-Jurnal Riset Bisnis OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Manajemen SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Coopetition : Jurnal Ilmiah Manajemen Studi Ilmu Manajemen dan Organisasi Reviu Akuntansi, Manajemen, dan Bisnis Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi Paradoks : Jurnal Ilmu Ekonomi Amkop Management Accounting Review (AMAR) Influence: International Journal of Science Review Moneta : Journal of Economics and Finance Journal of International Accounting, Taxation and Information Systems Jurnal Kompetensi Manajemen dan Organisasi, Bisnis & Pertahanan
Ferikawita M. Sembiring
Manajemen, Universitas Jenderal Achmad Yani
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Good Corporate Governance and Leverage on Company Value Moderated by Profitability in the Coal Sub-Sector Delia Awaliah; Ferikawita M. Sembiring
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 4 (2025): November
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i4.134

Abstract

The aim of this study is to examine the ramifications of robust corporate governance and leverage on firm valuation, with profitability serving as a moderating variable. The inquiry is centred on coal sub-sector enterprises listed on the Indonesia Stock Exchange over the period 2019 to 2023. A quantitative methodology was adopted, employing secondary data, with the sample determined through purposive sampling that produced ten firms. The assessment of data was conducted through Moderated Regression Analysis (MRA) facilitated by the Eviews 10 software. The outcomes demonstrate that managerial shareholding, institutional shareholding, and the presence of independent commissioners exert a favourable effect on firm valuation, while leverage shows no statistically discernible influence. Taken together, managerial shareholding, institutional shareholding, independent commissioners, and leverage display a collective effect on firm valuation. Moreover, profitability is shown to weaken the association between independent commissioners and firm valuation, though it does not moderate the relationships of managerial shareholding, institutional shareholding, or leverage with firm valuation.
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH KEBIJAKAN DIVIDEN PADA INDEKS LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2023 Mira Sapitri; Ferikawita Magdalena Sembiring
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): 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/eyz5xg02

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Asset, Debt to Equity Ratio, dan Ukuran Perusahaan terhadap Nilai Perusahaan yang dimoderasi oleh Kebijakan Dividen pada Indeks LQ45 yang terdaftar di Bursa Efek Indonesia periode 2020–2023. Populasi dalam penelitian ini sebanyak 63 perusahaan dengan teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 21 perusahaan. Metode yang digunakan dalam penelitian ini adalah Regresi Data Panel dengan menggunakan E-Views 12. Hasil penelitian ini menunjukkan bahwa return on asset berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, debt to equity ratio berpengaruh positif dan signifikan terhadap nilai perusahaan, dan ukuran perusahaan berpengaruh negatif dan signifikan terhadap nilai perusahaan. Return on asset, debt to equity ratio, dan ukuran perusahaan secara bersama-sama berpengaruh secara simultan terhadap nilai perusahaan. Kebijakan dividen tidak mampu memoderasi return on asset maupun debt to equity ratio terhadap nilai perusahaan, sedangkan kebijakan dividen mampu memoderasi ukuran perusahaan terhadap nilai perusahaan.
Co-Authors Abdurohim Abdurohim, Abdurohim Aisyah Nur Putri Amanda Puspita Dewi Manda Angelia Irdipani Anita Permata Sari Atletica, Sellyanna Putri Chandra Budiman Zain Citra Pebri Sukmayanti Delia Awaliah Desmiza, Desmiza Dewi, Amanda Puspita Dwi Suci Annisa Yosandra Eka Oktaviani Eka Yulianti Esi Fitriani Komara Esi Fitriani Komara, Esi Fitriani Fania Maulinda Dewi Fitri Anggraeny Ghea Revina Wigantini Gunawan, Aldira Zulfa Gunawan, Salsabila Nadhifa Helga Tharadipa Hijriahni, Erni I Wayan Laba Indah Dwi Yuliyana Lukni Burhanuddin Maryoto Maryoto Meliyanti Mira Sapitri Moch Vrans Romi Mohamad Irfan, Mohamad Mohammad Zainollah Muhamad Dzikri Pratama Akmaludin Nunung Aini Rahmah Paramita, Veronika Santi Ramli, Rosmini Rayhan Sengaji Risa Amelia Saptawaty, Elia Sella Prasisca Sembiring, Zulkifer Simatupang, Frido Saritua Sinaga, Oktapianus Hasudungan Susyani, Novi Syaputra, Aditya Oktri Tiranda, Yan Paresae Titianingsih Madjan Madjan Trenadhi, Raffly Pasya Trisnia Manggiasih Veronika Santi Veronika Santi Paramita Widiasih, Tri Widiyoko Pambudi Yeschinta Bella Sinaga