International Journal of Economics, Accounting, and Management
Vol. 2 No. 2 (2025): IJEAM - July 2025

The Effect of Company Size, Leverage, Profitability, and Company Growth on Company Value

Muhamad Taufiq (Unknown)
Sumiyarti (Unknown)
Pardomuan Sihombing (Unknown)



Article Info

Publish Date
30 Jul 2025

Abstract

The purpose of this study is to examine the effect of Size, leverage, profitability, and company growth on company value, with interest rates as a moderating variable. The population in this study consists of companies in the coal sub-sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in a total of 14 research samples being used in this study. The data analysis technique used in this study is panel data regression. The analysis results show that Size has a negative and significant effect on Firm Value; Leverage has a positive but insignificant effect on Firm Value; Profitability has a negative and significant effect on Firm Value; Firm Growth has a positive but insignificant effect on Firm Value; Interest Rate has a negative but insignificant effect on Firm Value; Interest Rate cannot moderate Size on Firm Value; Interest Rate cannot moderate Leverage on Firm Value; Interest Rate can moderate Profitability on Firm Value; Interest Rate can moderate Firm Growth on Firm Value.

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Journal Info

Abbrev

ijeam

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Accounting, and Management (IJEAM) is a semi-annual academic journal that publishes every six months. This journal presents the latest research and thinking in the fields of economics, accounting, and management. With its broad focus, the journal serves as an ...