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All Journal Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK CAPITAL: JURNAL EKONOMI DAN MANAJEMEN SEIKO : Journal of Management & Business YUME : Journal of Management GERVASI: Jurnal Pengabdian kepada Masyarakat MANDAR: Management Development and Applied Research Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS Economic Reviews Journal Islamic Economics and Finance Journal Journal of Accounting and Finance Management (JAFM) Gemilang: Jurnal Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Majapahit Journal of Islamic Finance dan Management Jurnal Penelitian Pendidikan Indonesia Journal of Ekonomics, Finance, and Management Studies Dhana Jurnal Ilmu Manajemen
Herlina Rasjid
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Kinerja Keuangan sebagai Mediator Hubungan Struktural Aset, Sumber Pembiayaan dan Nilai Perusahaan Rasjid, Herlina; Dungga, Meriyana Franssisca; Masse, Hamka
Jurnal Ilmu Manajemen Vol. 15 No. 2 (2026): Jurnal Ilmu Manajemen (On Progress)
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jim.v15i2.1141

Abstract

This study aims to analyze the effect of asset structure and financing sources on firm value with financial performance as a mediating variable in the Indonesian agricultural industry. The sample consisted of 24 agricultural companies during the 2020–2024 period, and the analysis was conducted using Structural Equation Modeling – Partial Least Squares (SEM-PLS). The findings reveal that financial performance, measured by Return on Assets (ROA) and Net Profit Margin (NPM), does not mediate the relationship between asset structure or financing sources and firm value, which was measured using Tobin’s Q and Price to Book Value (PBV). Asset structure, represented by fixed asset proportion and current ratio, does not significantly affect financial performance, as fixed assets in agricultural companies are often less productive in the short term and current ratio does not always reflect efficiency. Similarly, financing sources, measured by debt to assets ratio and debt to equity ratio, show no significant impact on financial performance, as high risk in agriculture makes debt financing increase interest burdens without ensuring profitability. These results highlight that firm value in the agricultural sector is more strongly shaped by external factors. Thus, improving firm value requires integrated strategies combining efficient asset management, innovative financing policies, and adaptation to external dynamics.
Co-Authors Aditya Saputera Pakaya Adrianto Lasaleng Agus Hakri Bokingo Al Ramdan Hadju Amran, Nanda Pratiwi Andi Yusniar Mendo Ardiansyah Ardiansyah Djoko Lesmana Radji Dondick w Wiroto Dungga, Meriyana Fransisca Fitria Ali Hais Dama Hapsawati Taan Harun Blongkod Ibrahim, Gabriela Idham Masri Ishak Indriyani M. Mosi Jullia Kabula, Hajrawati Karmila Karmila Kayla Az Zahra Abd. Latief Lanto Mariatin Amali Lanto Miriatin Amali Lisda L. Asi Luthfiyyah Muhadzdzab Masri Ishak, Idham Masse, Hamka Meyvi Fransiska Tarau Moh. Reza Saputra Basiru Muhamad Irgi Fahreji Mokoagow Naini, Khoirunnisa Nilasari Paputungan Nurwijayanti Pongoliu, Yayu Isyana D. Pratiwi Husain, Siti Raflin Hinelo Rahmatia Rahmatia Ramdita, Sri Rasyid, Sitti Rizqi Aulia Regian Sofyananda Alim Rizan Machmud Saputra, Briyan Dwi Sartin H Pontoh Selvi Selvi Selvi Sila, Yulia Monica Silvana Ahmad Simbuang, Bella Sri Lestari Srie Isnawaty Pakaya Srie Isnawaty Pakaya Stevania Ahmad Tri Handayani Amaliah Tri Maulina Abdullah Valentina Monoarfa Wiyono, Pazrin Yayu Isyana D. Pongoliu Yuli Ratna Dewi Yulinda L. Ismail Yuningsih Wagafir Zulfia K. Abdussamad