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All Journal Jurnal Akuntansi dan Keuangan
Kenny, Cristian
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Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Determinan Nilai Perusahaan LQ 45 dengan Ukuran Perusahaan sebagai Pemoderasi Kenny, Cristian; Maryati, Maryati; Fibrianti, Ika; Dosinta, Nina Febriana; Yunita, Khristina; Heniwati, Elok
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.13113

Abstract

This study investigates the role of firm size as a moderating of profitability, leverage on firm value. This study uses Price Book Value (PBV) as a proxy for firm value in LQ45 index companies for the 2017-2021 period which has not been used by previous research. The findings of this study indicate that Return on Assets and Return on Equity as proxies for profitability have no effect on firm value. Then, company size has a significant effect on firm value, while the Debt to Asset Ratio and Debt to Equity Ratio as leverage proxies have no effect on firm value. Firm size can weaken the effect of profitability on firm value. Firm size can also moderate the relationship between leverage and firm value. The findings of this study imply that company size plays an important role in attracting investors, but if it is not accompanied by good financial performance management, it will actually lead to negative perceptions about the company's financial performance.
Co-Authors Elok Heniwati Fibrianti, Ika Khristina Yunita Maryati Maryati Nina Febriana Dosinta