Jurnal Paradigma Akuntansi
Vol 3, No 4 (2021): Oktober 2021

Faktor Yang Memengaruhi Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Moderasi

Gilda Elfrida Sunny, Lukman Surjadi (Fakultas Ekonomi Universitas Tarumanagara Jakarta)



Article Info

Publish Date
12 Nov 2021

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, firm size and price earning ratio on firm value with capital structure as a moderating variable in property and real estate listed on IDX 2017-2019. The data used in this research was secondary data with total of 117 data for three years. The data analysis technique was carried out by using descriptive statistics and hypothesis testing using the regression method using SPSS ver. 20. The results of this study indicate that profitability and price earning ratio have a positive and significant effect on firm value, while firm size have a negative and no significant on firm value. Capital structure can moderate the influence of profitability and price earning ratio on the firm value, while firm size has no effect on firm value with firm size as a moderating variable.

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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 ...