Jurnal Riset Akuntansi Politala
Vol 9 No 2 (2026): Jurnal Riset Akuntansi Politala

Analisa Struktur Modal dan Total Assets Turnover Terhadap Nilai Perusahaan dengan Perusahaan sektor Energi

Muhamad Rizki (Mahasiswa)
Agus Munandar (Dosen)



Article Info

Publish Date
10 Jul 2026

Abstract

The purpose of this investigation is to ascertain how capital structure and total asset turnover affect the value of energy businesses listed between 2022 - 2024 on the IDX. The secondary data used in this quantitative research comes from financial data that are listed on the IDX. Corporate in the energy industry that were listed on the IDX during that time are included in the research population. Purposive sampling was used to selected a sample of 57 companies, of which 19 released consecutive financial data. Descriptive statistical analysis, multiple linear regression analysis, and traditional assumption testing are the analytic techniques employed in this work. The investigation findings demonstrate that capital structure significantly and favorably affects a company's value, although total asset turnover has no effect.

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Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara ...