Jurnal Nusa Akuntansi
Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026

PENGARUH STRUKTUR ASSET, CAPITAL INTENSITY DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN

Airria Cipta Adi (Unknown)
Juli Ismanto (Unknown)



Article Info

Publish Date
07 May 2026

Abstract

The research aims to examine and analyze the influence of asset structure, capital intensity, and investment decisions on firm value. This study uses a sample of property and real estate companies listed on the Indonesia Stock Exchange in 2019-2024. The sampling method for this study was purposive sampling using E-views version 9 to analyze the data. This type of quantitative associative research with an observation period of 6 (six) years, with a population of 92 companies, resulting in a total of 11 observations. Simultaneous observations show that asset structure, capital intensity, and investment decisions influence firm value. Partially, the asset structure variable influences firm value. Meanwhile, the capital intensity variable has no effect, and investment decisions have a positive effect on firm value.

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Journal Info

Abbrev

jna

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan ...