PENGARUH KINERJA KEUANGAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Penulis

  • ahmad salim

DOI:

https://doi.org/10.30659/jai.15.1.%25p

Abstrak

The purpose of this study is to determine the effect of financial performance and capital structure on firm value and the ability of firm size to moderate the relationship between financial performance and capital structure on firm value explained using Signaling Theory and Trade-Off Theory. The independent variables are financial performance and capital structure. The dependent variable is firm value. While the moderating variable is firm size. The population in this study is state-owned infrastructure sector companies listed on the IDX. The research sample uses purposive sampling with certain criteria, and the data that meets the criteria amount to 47 data. The data collection method uses the documentation method. While the data analysis technique uses SPSS Statistics 26 software. The results of this study are that financial performance does not affect firm value and capital structure has a negative effect on firm value. Firm size is unable to moderate the relationship between financial performance and firm value. However, firm size is able to moderate the relationship between capital structure and firm value

Unduhan

Diterbitkan

2026-01-30

Terbitan

Vol 15 No 1 (2026): Jurnal Akuntansi Indonesia

Bagian

Articles

Lisensi

Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License


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