Article Per Year (5 Year)
p-Index From 2019 - 2024
1.431
P-Index
This Author published in this journals
All Journal Indonesian Journal of Economics and Bussiness JBTI : Jurnal Bisnis : Teori dan Implementasi Jurnal Riset Akuntansi Terpadu Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Riset Keuangan dan Akuntansi (JRKA) Jurnal Riset Bisnis dan Manajemen Tirtayasa KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Wawan Ichwanudin
UNIVERSITAS SULTAN AGENG TIRTAYASA
Economics, Econometrics & Finance Social Sciences

Published : 9 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Riset Akuntansi Terpadu

 1 
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.
Co-Authors Akhmadi Akhmadi Bambang Hermawan Dwina Hermaningtyas Emma Suryani Enis Khaerunnisa Hayati Nupus Lutfi Ratna Uli Setyadi, Sugeng Syifa Hanida Tubagus Ismail Uyun Uyun Venna Esanoveliansyah