JURNAL AKUNTANSI DAN BISNIS
Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)

PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN TRANSPORTASI DAN LOGISTIK DI BEI)

Rakhmatika Septiana (Universitas BPD Jateng)
Taufiq Andre Setiyono (Universitas BPD Jateng)



Article Info

Publish Date
31 May 2026

Abstract

This study aims to analyze the effect of capital structure, company size, company growth, and profitability on company value in the transportation and logistics sector listed on the Indonesia Stock Exchange. The research approach used is quantitative, utilizing secondary data from annual financial reports, which are then analyzed using multiple linear regression. The results show that capital structure has a negative effect on company value, while company size and company growth have a positive effect. Profitability also shows a negative effect, indicating that high profits are not always viewed positively by the market if they are considered unsustainable. Simultaneously, the four independent variables were able to explain 32.3% of the variation in company value, while the rest was influenced by other factors outside the research model. These findings emphasize the importance of optimal capital structure management, increased operational efficiency, sustainable growth, and stable profit quality as strategies to increase company value.

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Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, ...