Jurnal Paradigma Akuntansi
Vol 1, No 3 (2019): Juli 2019

Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Capital Structure Sebagai Variabel Mediasi

Eji Fajilet, Linda Santioso (Fakultas Ekonomi dan bisnis Universitas Tarumanagara)



Article Info

Publish Date
13 Sep 2019

Abstract

The purpose of this research is to examine empirical evidence the influence of firm size, asset growth and profitability toward firm value as capital structure mediating variable on manufacturing companies in the Indonesian Stock Exchange in the period of 2015-2017.This research uses a sample of 66 companies that selected using purposive sampling method.Eviews version 9.0 is used to processed data for analysis and hypothesis test. The result of this research shows that firm sizehas positive effect to capital structure. Asset growth and profitablity have no effect to capital structure. Capital structure able to mediate the effect of firm size to firm value. Capital structure unable to mediate the effect of asset growth and profitability to firm value. Capital structure has positive effect to firm value

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...