Jurnal Riset Akuntansi Terpadu
Vol 14, No 2 (2021)

Capital structure, company size, and Company value: test significance Moderate model

Akhmadi Akhmadi (Universitas SUltan Ageng Tirtayasa)
Wawan Ichwanudin (Universitas Sultan Ageng Tirtayasa)
Uyun Uyun (Universitas Sultan Ageng Tirtayasa)



Article Info

Publish Date
28 Oct 2021

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.

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Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

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 ...