Pengaruh Keputusan Pendanaan, Leverage, Growth Opportunity Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi (original) (raw)
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Prosiding Seminar Nasional Pakar, 2019
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This study aims to determine whether provitability is able to moderate the relationship of liquidity and growth to the value of the company. The value of the company is a value that reflects the credibility of the company in the eyes of the public, especially investors and prospective investors. The sample of this research is 58. This study uses multiple analyst regressions in the data analyst. The results showed that liquidity and growth had a negative effect on firm value. Profitability moderates the relationship of liquidity and growth to the value of the company.
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Tujuan dari penelitian ini adalah untuk mengetahui ada atau tidaknya pengaruh profitabilitas terhadap nilai perusahaan serta menguji apakah luas pengungkapan CSR mampu memoderasi pengaruh profitabilitas terhadap nilai perusahaan. Populasi dalam penelitian ini adalah seluruh perusahaan yang termasuk dalam LQ45 selama periode 2009-2011. Metode pengambilan sampel dilakukan dengan purposive sampling dengan kriteria termasuk dalam LQ45 selama 2009-2011 berturut-turut serta menggunakan rupiah sebagai satuan dalam laporan keuangannya sehingga didapatkan 24 perusahaan yang digunakan sebagai sampel penelitian.Teknik analisis data menggunakan Moderated Regression Analysis. Hasil yang diperoleh adalah profitabilitas berpengaruh signifikan terhadap nilai perusahaan dan luas pengungkapan CSR bukan merupakan variabel moderasi dalam pengaruh profitabilitas terhadap nilai perusahaan.The purpose of this research was to determine whether or not the effect of profitability on firm value and testing ...
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Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh leverage, growth, operating cycle, dan prudence terhadap kualitas laba dengan firm size sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2020. Metode pengambilan sampel yang digunkaan adalah purposive sampling dan diperoleh data 68 perusahaan dalam sampel ini. Analisis data pada penelitian ini menggunakan analisis regresi data panel dan MRA dengan menggunakan aplikasi Eviews 12. Hasil penelitian ini menunjukkan bahwa variabel leverage,growth, operatng cycle tidak berpengaruh terhadap kualitas laba, sedangkan prudence berpengaruh terhadap kualitas laba. Penggunaan variabel Moderasi firm size mampu memoderasi pengaruh negatif leverage terhadap kualitas laba sedangkan growth, operating cycle dan prudence tidak mampu dimoderasi oleh firm size.
Prima Ekonomika
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The research aims to examine the effect of profitability and leverage on firm value with Corporate Social Responsibility as a moderating variable and company size as a control variable. The subject of this research uses manufacturing companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Data collection techniques used in this study were purposive sampling and with a sample size of 107 samples. While the data analysis techniques used in this study is classic multiple regression analysis with absolute. The analysis shows that profitability has a positive and significant effect on firm value, while leverage has a negative and significant effect on firm value, and Corporate Social Responsibility is able to moderate, then firm size has a significant positive effect on firm value
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The food and beverage industry is the most choice for investors in making investments because this sector provides basic daily needs and offers profitable prospects It has an impact on the value of the company by promising profits for investors. The increase in the amount of investment value until the end of 2020 was obtained by data that there was an increase in investors of Rp.36.6 trillion or 8.3% of the total which reached Rp. 442.76 trillion (www.katadata.co.id). With an increase in investment in a company, it can give a good impression for potential investors in interpromising the value of the company in the form of a stock price in the capital market. The increasing share price indicates a better company value, and management will increase the value of the company. This study was conducted to determine the effect of profitability, solvency and investment opportunity sets on company value with dividend policy as a moderation variable as a gap theory from previous research whic...
FINANCIAL: JURNAL AKUNTANSI, 2019
Tujuan penelitian ini untuk mengetahui gambaran leverage, profitabilitas, ukuran perusahaan dan nilai perusahaan, pengaruh leverage dan profitabilitas terhadap nilai perusahaan baik secara simultan maupun parsial serta kemampuan ukuran perusahaan dalam memoderasi hubungan leverage dan profitabilitas dengan nilai perusahaan pada perusahaan makanan dan minuman yang terdaftar di BEI periode 2013-2017. Populasi dalam penelitian ini sebanyak 18 perusahaan dan kriteria pengambilan sampel menggunakan purposive sampling sehingga sampel dalam penelitian ini sebanyak 6 perusahaan. Desain penelitian yang digunakan adalah penelitian kepustakaan. Teknik analisis data menggunakan uji asumsi klasik, analisis deskriptif kualitatif dan kuantitatif. Hasil penelitian menunjukkan leverage, profitabilitas dan nilai perusahaan mengalami penurunan sedangkan Size mengalami peningkatan. Hasil uji hipotesis pertama menunjukkan bahwa secara simultan leverage dan profitabilitas berpengaruh terhadap nilai perus...
Owner, 2022
This research intends to find out the influence of firm size, leverage, and liquidity on earnings quality with profitability as a moderating variable. The property and real estate companies listed on Indonesia Stock Exchange for the period 2017 to 2020 is used as the population in this recearch. This study used a purposive sampling technique with 77 units of analysis obtained. The analytical technique used in this research is Ordinary Least Square (OLS) using the SPSS 25 application. The study shows that firm size have no influence on earnings quality and leverage have no influence on earnings quality, while liquidity has a significant positive influence on earnings quality. Profitability can strengthen the influence of company size on earnings quality. On the other hand, profitability can weaken the influence of leverage on earnings quality but, profitability can not strengthen the influence of liquidity on earnings quality. The conclusions of this research that liquidity has a si...
Tirtayasa Ekonomika, 2019
The purpose of this study was to determine the effect of good corporate governance and leverage on firm value with profitability as moderating variable. The sample in this study is the company of the Consumer Goods sector that is listed on the Indonesia Stock Exchange. The company samples that were successfully obtained and fulfilled the criteria were as many as 28 companies, where the research was carried out for 5 years since 2013-2017. The analysis technique used Moderated Regression Analysis (MRA). The results showed that, (1) Good corporate governance represented by audit committees and independent comissioner, had a positive effect on firm value, (2) Leverage represented by DAR, negatively not affected firm value, (3) Profitability represented by ROA, had a positive effect on firm value, (4) Good corporate governance represented by audit committees and moderated by profitability proves that profitability is able to moderate GCG and has a positive effect on company value, (5) leverage represented by DAR and moderated by profitability proves that profitability is not able to moderate leverage and negative effect on company value.