EAJ (ECONOMICS AND ACCOUNTING JOURNAL)
Vol. 7 No. 3 (2024): EAJ (Economics and Accounting Journal)

The Influence of Capital Structure and Business Risk on Company Value with Company Size as a Moderating Variable

Tika Febryana (Unknown)
Muanifah , Suciati (Unknown)



Article Info

Publish Date
29 Sep 2024

Abstract

This research aims to determine the influence of Capital Structure and Business Risk on Company Value with Company Size as a moderating variable in agricultural sector companies listed on the Indonesia Stock Exchange in 2018-2022. The type of research used in this research is descriptive research with a quantitative approach. The data source used is secondary data with a data collection method, namely documentation. Research was conducted on 9 agricultural sector companies listed on the Indonesia Stock Exchange in 2018-2022. The analytical tool used in this research is analysis with the help of the E-Views version 12 program. Based on the test results using the f test, it shows a result of 0.008982, proving that Capital Structure and Business Risk have a simultaneous effect on Company Value. This research also uses a t test showing a result of 0.0057 proving that Capital Structure has an effect on Company Value, and showing a result of 0.1543 proving that Business Risk has no effect on Company Value. This research also shows a result of 0.9312 that company size is unable to moderate the influence of capital structure on company value. And with a result of 0.2389, company size is unable to moderate the influence of business risk on company value.

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Journal Info

Abbrev

EAJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...