BALANCE Jurnal Akuntansi dan Bisnis
Vol 6, No 1 (2021): Balance : Jurnal Akuntansi dan Bisnis

LEVERAGE UKURAN PERUSAHAAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI

Yulimtinan, Zalfa (Unknown)
Atiningsih, Suci (Unknown)



Article Info

Publish Date
02 Jun 2021

Abstract

The purpose of this study if determine the effect of leverage, firm size and sales growth on firm value with profitability as intervening variable. The population in this study are automotive sector and metals sector listed on the Indonesia Stock Exchange in the 2015-2019 period using a purposive sampling method, 27 companies were selected in the sample. Analysis of the data used is the analysis of Partial Least Square (PLS) which is assisted with smartPLS 3.0 software. Based on the result of testing the data shows that leverage, firm size and sales growth have a positive effect on profitability. But leverage, firm size and sales growth have not effect on firm value. Profitability has a positive effect on firm value. Profitability is able to mediate the effect of leverage, firm size and sales growth on firm value.

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Journal Info

Abbrev

balance

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal BALANCE “Jurnal Akuntansi dan Bisnis” adalah jurnal yang diterbitkan oleh Universitas Muhammadiyah Palembang. ISSN : 25487523 (cetak) dan 26138956 (Online). Sejak Pertama kali dikeluarkan pada November 2016, BALANCE menerbitkan artikel ilmiah secara konsisten yaitu dua kali dalam setahun ...