Article Per Year (5 Year)
p-Index From 2020 - 2025
4.426
P-Index
This Author published in this journals
All Journal Fokus Bisnis Syntax Literate: Jurnal Ilmiah Indonesia Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pengembangan Wiraswasta Jurnal Ilmiah Akuntansi dan Keuangan EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) MANAZHIM Indonesian Journal of Accounting and Governance Jurnal Pendidikan dan Konseling Jurnal Manajemen Kewirausahaan Cakrawala Repositori Imwi Jurnal Scientia AMAR (Andalas Management Review) AKSELERASI: Jurnal Ilmiah Nasional Jurnal Neraca Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) MASTER: Jurnal Manajemen Strategik Kewirausahaan Jurnal Akuntansi Keuangan dan Bisnis Journal of Accounting and Finance Management (JAFM) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi GoodWill Journal of Economics, Management, and Accounting Indonesian Journal of Accounting and Governance
Susanti Widhiastuti
Universitas IPWIJA
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan

 1 
The Effect of Profitability, Liquidity, Size and GCG on the Value of Companies Moderated by Capital Structure Fauziah, Layla; Widhiastuti, Susanti
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 1 (2025): APRIL
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i1.18429

Abstract

This research aims to explore the role of capital structure in moderating the effects of profitability, liquidity, company size, and good corporate governance on firm value. The study focuses on companies consistently listed in the LQ45 index on the Indonesia Stock Exchange (IDX) from 2018 to 2023. Using a purposive sampling method, a total of 25 companies were selected as the sample. Secondary data for the study were obtained from the financial reports of these companies, available on the official website of the IDX. The analysis was carried out using the SEM-PLS method with the Warp-PLS 8.0 software at a 95% confidence level. The results reveal that profitability and liquidity have a significant effect on firm value, while company size and good corporate governance show no significant influence. Furthermore, the capital structure positively and significantly moderates the relationship between profitability and good corporate governance with firm value but does not moderate the effects of liquidity and company size on firm value.
Co-Authors Antonius Mudhita Kumara Bilqis Zamzamiria Putri Sukarya Bobby Ekasaputra Efrida Yeni Eftianto, Eftianto Estuti Fitri Hartini Farida Achmad Fatimah, Asri Fauziah, Layla Hadi Utomo, Kukuh Harini Abrilia Setyawati Hernawati Chotib husnaini, husnaini Jhoni Iskandar Kamil, Ikhsanul Kartika Cahya Kencana Kencana, kartika Cahya Kumara, Antonius Mudhita Lestariningsih, Suprihatin Meli Andriyani Muhammad Rivai Mulyati Mulyati Rachmayanti Rakhmat Fitrayudha Sandinanto Rama Satrya Nugraha Remilo Susanti Rusfian, Rusfian Seni Andriyani Solly Aryza Sugiyarto, Alfian Utomo, Kukuh Hadi Yuyun Yunaningsih Zulfikar, Rachmat Hidayat