Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 5 (2017)

PENGARUH STRUKTUR KEUANGAN DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN MEDIASI: STRUKTUR MODAL

Sayekti, Neny Winda (Unknown)
Subardjo, Anang (Unknown)



Article Info

Publish Date
02 Oct 2017

Abstract

ABSTRACTThis research is aimed to find out whether the capital structure is able to mediate the correlation betweenfinancial structure and investment decision to the firm value in LQ45 Companies which are listed in IndonesiaStock Exchange Indonesia. This research is a quantitative research. The population is all companies which arelisted in LQ-45 index in Indonesia Stock Exchange Indonesia in 2013-2015 periods, the sample collectiontechnique has been carried out by using purposive sampling so that 26 companies from various sector in LQ-45index have been selected as samples. In this research the measurement of assets structure is used to compare fixedassets with the total assets, the firm size has been done by using log assets, capital structure which has been doneby using DER and the firm value has been done by using PBV. Based on the result of hypothesis test, it can beconcluded that assets structure give positive influence to the firm value; firm size give negative influence to thefirm value meanwhile the investment decision does not give any influence to the firm value. Capital structure asintervening variable does not give any influence to correlation between investment decisions to the firmcompany.Keywords: Asset structure, firm size, investment decision, capital structure firm value.

Copyrights © 2017






Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...