Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Vol. 8 No. 1 (2021)

Pengaruh Struktur Modal Dan Profitabilitas Terhadap Nilai Perusahaan

Risma Nopianti (Unknown)
Suparno (Universitas Singaperbangsa Karawang)



Article Info

Publish Date
08 Jan 2021

Abstract

This study aims to examine the effect of capital structure and profitability on firm value both partially and simultaneously. The capital structure variable (X1) is proxied by Debt Equity Ratio (DER), the Profitability Variable (X2) is proxied by Return On Equity (ROE) and Company Value (Y) is proxied by Price To Book Value (PBV). This type of research uses explanatory research with a quantitative approach, the population in the study are all food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in the period 2014-2018. With a purposive sampling technique with a sample size of 10 companies. The data obtained were analyzed by testing the validity of the data, multiple linear regression analysis, and hypothesis testing using the t test and f test. The results of this study indicate that capital structure has a positive and significant effect on firm value, profitability has a positive and significant effect on firm value, and capital structure and profitability together have a positive and significant effect on firm value. Keywords: capital structure, profitability, and firm value

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi (JAK) was published by the Accounting Study Program, Faculty of Economics and Business, Serang Raya University, Indonesia. Published twice a year, January and July, JAK is a communication media and a reply forum for scientific work, especially regarding ...