Atestasi : Jurnal Ilmiah Akuntansi
Vol. 6 No. 1 (2023): March

The Effect of Capital Structure and Profitability on Firm Value with Inflation Rate as Moderating Variable in Food and Beverage Companies on the Indonesia Stock Exchange

Burhanuddin (Universitas Muhammadiyah Palu)
Guasmin (Universitas Muhammadiyah Palu)
Rajindra (Universitas Muhammadiyah Palu)

Article Info

Publish Date
28 Mar 2023

Abstract

This study aims to determine the effect of capital structure and profitability on firm value moderated by the inflation rate, using a sample of food and beverage companies on the IDX. Based on the results of the analysis, capital structure has a negative and insignificant effect on firm value, while profitability has a positive and significant effect on firm value. Inflation rate cannot moderate the effect of capital structure on firm value, but it can give positive and insignificant impact on the effect of capital structure on firm value. Likewise, the inflation rate cannot moderate the effect of profitability on firm value and has a negative and insignificant impact on the effect between these variables.

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Journal Info
Atestasi : Jurnal Ilmiah Akuntansi
Website

Abbrev

ATESTASI

Publisher

Universitas Muslim Indonesia

Subject

Economics, Econometrics & Finance Social Sciences

Description

Founded in 2018, Atestasi: Jurnal Ilmiah Akuntansi is a double-anonymous peer-reviewed journal published by the Accounting Study Program, Faculty of Economics, Muslim University of Indonesia, Makassar. Published twice a year, in March and September, with E-ISSN 2621-1505. This journal engages in a ...