Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Puteri Kusuma Dewi
Universitas Dian Nuswantoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Peran Profitabilitas (ROA) dalam Memoderasi Hubungan Struktur Modal (DER) dan Ukuran Perusahaan (SIZE) terhadap Nilai Perusahaan (PBV)Sektor Properti & Real Estate di BEI 2020-2024 Puteri Kusuma Dewi; Diana Puspitasari; Dwi Eko Waluyo; Vicky Oktavia
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.11032

Abstract

This study evaluates the impact of capital structure (DER), company size (SIZE), and profitability (ROA) on firm value (PBV), while also examining the moderating role of ROA in the relationship between capital structure, company size, and firm value within the Indonesian property and real estate sector for the 2020–2024 period. Using panel data regression, the results indicate that DER, SIZE, and ROA each have a significant positive effect on firm value. Furthermore, ROA is proven to strengthen the influence of both capital structure and company size in enhancing firm value. These findings support Signaling Theory and Trade-Off Theory, confirming that efficient capital management and large company scale serve as positive signals for investors in the post-pandemic era. Practically, the results suggest that investors prioritize profitability as a key determinant when assessing investment prospects in the property sector.
Co-Authors Diana Puspitasari Dwi Eko Waluyo Vicky Oktavia