E-JURNAL AKUNTANSI
Vol 26 No 2 (2019)

Pengaruh Kebijakan Utang Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi

I Gusti Agung Trisna Dewi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Maria M. Ratna Sari (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
10 Feb 2019

Abstract

The purpose of this study was to determine the effect of debt policy on firm value and firm size in moderating the effect of debt policy on firm value. This study uses data on food and beverage companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of samples in this study using purposive sampling method, with the number of observations as many as 13 companies. The data analysis technique used is the Moderate Regression Analysis (MRA) / moderation regression analysis. Based on the results of the study, it was found that debt policy had a significant negative effect on firm value and the size of the company was able to moderate the influence of debt policy on firm value. Keywords: debt policy, company size, company value

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...