PERAN PROFITABILITAS DALAM MEMODERASI PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2019
| Main Authors: | Bahriah, Ia Siti, Norisanti, Nor, Muhammad Danial, R. Deni |
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| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)
, 2022
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| Subjects: | |
| Online Access: |
https://eprints.ummi.ac.id/2630/1/2575 https://eprints.ummi.ac.id/2630/ https://journal.ipm2kpe.or.id/index.php/COSTING |
Daftar Isi:
- This study aims to determine the effect of capital structure and firm size on firm value by moderating profitability in food & beverages companies. Samples are Food & Beverages Sub Sector manufacturing companies listed on the Indonesia Stock Exchange in the 2017-2019 period, which were taken using purposive sampling technique. The analysis technique used is a moderation regression analysis (MRA) using SPSS 26. The results of hypothesis testing show that the capital structure variable (DER) has a positive and significant effect on firm value (PBV), firm size (SIZE) has a negative and does not significant effect on firm value ( PBV), profitability (ROE) strengthens the effect of capital structure (DER) on firm value (PBV), profitability (ROE) strengthen the effect of firm size (SIZE) on firm value (PBV).