Jurnal Riset Akuntansi Terpadu
Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu

Analisis Jalur Struktur Modal Dan Nilai Perusahaan Dengan Metode Trade Off Theory

Nana Umdiana (Universitas Serang Raya)
Cucu Nurjanah (Universitas Serang Raya)



Article Info

Publish Date
30 Apr 2020

Abstract

This study aims to determine the path analysis of capital structure and firm value with the trade off theory method in LQ45 companies listed on the Indonesia Stock Exchange Period 2016-2018. The study was conducted using quantitative methods with an associative approach. The study population numbered 59 companies and 29 companies were sampled using purposive sampling. The study was conducted at LQ45 companies listed on the Indonesia Stock Exchange Period 2016 to 2018. Data was collected with the 2016-2018 Financial Statement, and analyzed with SPSS version 25. Based on the results of the study it can be concluded that: 1) there is an effect of profitability on firm value 2) there is an influence company size on firm value 3) there is an effect of profitability on capital structure 4) there is an effect of firm size on capital structure 5) there is an effect of capital structure on firm value 6) there is no effect of profitability on firm value through capital structure 7) there is no influence on company size to the value of the company through capital structure.

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Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...