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Jurnal Riset Akuntansi Terpadu
Published by Universitas Sultan Ageng Tirtayasa
ISSN : 1979682x     EISSN : 25287443     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting.
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Articles 11 Documents
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Search results for , issue "Vol 14, No 2 (2021)" : 11 Documents clear
Capital structure, company size, and Company value: test significance Moderate model Akhmadi Akhmadi; Wawan Ichwanudin; Uyun Uyun
Jurnal Riset Akuntansi Terpadu Vol 14, No 2 (2021)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i2.12428

Abstract

This research at investigate wether the capital structure to the firm value by firm size as moderating variable in the LQ 45 Company listed in Indonesia Stock Exchanged period 2013-2017. In this research, firm value is measured by price to book value, capital structure is measured by debt to equity ratio, and firm size is measured by the natural logarithm of total assets. The population used 73 companies in this research is the entire of LQ 45 companies listed in Indonesia Stock Exchanged period 2013-2017. The research sample amounted to 30 companies and sampling used purposive sampling. The data analysis tool used in this research is moderated regression analysis (MRA). The result of this research showed that : capital structure (DER) is positive significant impact on the firm value, but firm size can't effect as moderating variabel.

Page 2 of 2 | Total Record : 11

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