Jurnal Riset Akuntansi Soedirman
Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN

Dampak Capital Structure, Profitability, Inflation, dan Interest Rates terhadap Nilai Perusahaan

Khoirunnisa, Rizka (Unknown)
Dewi, Anita Kusuma (Unknown)
Kurniawan, Umarudin (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

This research aims to analyze and understand the impact of Capital Structure, Profitability, Inflation, and Interest Rates on Firm Value. The population of this research consists of companies in the energy sector listed on the Indonesia Stock Exchange from 2021 to 2023. This study is based on signaling theory. A total of data from 83 companies was selected using purposive sampling method. The data analysis techniques used are descriptive statistical analysis, classical assumption testing, and hypothesis testing with the help of SPSS version 27. The results show that: (1) Capital Structure has a positive effect on firm value, (2) Profitability has a positive effect on firm value, (3) Inflation does not affect firm value. (4) Interest Rates does not effect firm value.

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Journal Info

Abbrev

jras

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the ...