PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, DAN SUKU BUNGA TERHADAP NILAI PERUSAHAAN

Novita Sari Dewi Tandiawan, Jonnardi Jonnardi
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Abstract

This study aims to determine the effect of profitability, liquidity, and capital structure on the value of the firm with interest rates as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange. The method of determining the sample was by scanning sampling, the number of samples obtained was 34 companies in the mining sector. The random Effect Model was used for this research using Eviews application version 9.0. Research result indicates that liquidity has a significant positive effect on the firm’s value, while profitability and capital structure has no significant effect on the firm’s value, interest rates as a moderating variable also has no proof in moderating the relationship between capital structure and value of the firm.
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盈利能力的影响,流动性、资本结构和利率对公司价值
本研究旨在确定盈利能力、流动性和资本结构对公司价值的影响,利率作为在印度尼西亚证券交易所上市的矿业部门公司的调节变量。确定样本的方法为扫描抽样,获得的样本数量为34家矿业公司。本研究采用随机效应模型,使用Eviews 9.0应用程序。研究结果表明,流动性对企业价值有显著的正向影响,而盈利能力和资本结构对企业价值没有显著影响,利率作为调节变量对企业资本结构与价值之间的关系也没有调节的证据。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
自引率
0.00%
发文量
18
审稿时长
17 weeks
期刊最新文献
TREN PERKEMBANGAN PENELITIAN AKUNTANSI HIJAU: SYSTEMATIC LITERATURE REVIEW PENGGUNAAN ENERGI TERBARUKAN, SKOR ESG, BIAYA MODAL DAN BIAYA OPERASIONAL PADA KINERJA KEUANGAN PENGARUH PENERAPAN PSAK 72 DAN PSAK 73 TERHADAP KINERJA KEUANGAN SISTEM PENGGAJIAN PROFIT SHARING BERASASKAN PANCASILA DAN KEBERLANGSUNGAN USAHA REPEATED TAX AMNESTY DECONSTRUCTION IN FULFILLING JUSTICE ACCORDING TO ACCOUNTING
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