Jurnal Literasi Akuntansi
Vol 3 No 1 (2023): Maret 2023

Struktur Modal Dan Likuiditas Terhadap Nilai Perusahaan : Ukuran Perusahaan Sebagai Variabel Moderasi

Sri Ayem (Universitas Sarjanawiyata Tamansiswa)
Chanderika Rambu Tamu Ina (Universitas Sarjanawiyata Tamansiswa)



Article Info

Publish Date
29 Mar 2023

Abstract

Purpose: This study aims to obtain empirical evidence of the effect of capital structure and liquidity on firm value with firm size as a moderated variable. Method: Sampling used purposive sampling method and produced 45 samples data. Data analysis techniques with multiple linear analysis and Moderated Regression Analysis (MRA) Finding: The results obtained indicate that the capital structure has no effect on firm value. Liquidity has a negative effect on firm value. Firm size can moderate the positive effect of capital structure on firm value, and firm size can moderate negative effect of liquidity on firm value. Novelty: This study considers the effectiveness of the involvement of firm size as a moderating factor of the influence of capital structur and liquidity on firm value ini food and beverage companies. Keywords: Capital structure, Liquidity, Firm Value, Firm size

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Journal Info

Abbrev

litera

Publisher

Subject

Economics, Econometrics & Finance Engineering Social Sciences

Description

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan ...