Adpebi Science Series
Vol. 1 No. 1 (2024): 2nd InCAFA

The Effect Of Profitability And Leverage On Firm Value With Risk Management Disclosure As Moderating And Firm Size As Control

Shafaranti Wandira (Unknown)
Novita (Unknown)



Article Info

Publish Date
02 Mar 2024

Abstract

This research aims to determine investors' interest in investing by looking at the firm value. Some factors are profitability, leverage, risk management disclosure and company size. Data analysis uses a Multiple Regression Analysis model using SPSS 26 to produce a comprehensive view regarding interactions between variables. The sample used in this research consisted of 32 manufacturing companies in the pharmaceutical sector and food and beverage sector spanning the period 2020-2022 using a purposive sampling method for sampling. The research method used is quantitative. The data used is secondary data such as financial reports and annual reports. The research results show that profitability has a significant positive effect on company value, leverage and company size have no effect on company value. Risk management disclosure can moderate profitability and leverage on company value. The regression model shows that the influence of profitability and leverage on company value is only 22.5% and the remaining 77.5% is influenced by other things not included in the research.

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Journal Info

Abbrev

AICMEST

Publisher

Subject

Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Economics, Econometrics & Finance Environmental Science

Description

Adpebi Science Series is a scientific media as a forum for publication of research results, literature reviews, and/or ideas from various disciplines. This Proceeding is a joint publication forum for Humanities and Social Sciences, as well as Science and Technology which aims to develop human ...