Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

Detail
Author Titik triwidianti
Category Akuntansi Manajemen dan SIA

Abstract

This study aims to determine the effect of capital structure and company size on firm value with profitability as an intervening variable, with a total sample of 36 manufacturing companies in the consumer goods industry sector from 49 companies during the 2016-2018 period. The analysis technique used in this study is multiple linear regression analysis. The first hypothesis with a sig value of 0.879. DER can be concluded that indirectly significant influence on the PBV variable. The second hypothesis with a sig value of 0.379. SIZE can be concluded that there is a significant direct effect on the ROE variable. The third hypothesis is sig 0,000. ROE can be concluded that directly does not significantly influence the PBV variable. Hypothesis four with a sig value of 0.879 DER can be concluded that the der variable directly does not significantly influence the PBV variable. Hypothesis five with a value of sig0,379 SIZE against the PBV variable. hypothesis six with a value of sig.0,19 DER indirectly has a significant effect on PBV through ROE. The hypothesis goes to the sig value of 0.125 SIZE indicating that it indirectly has a significant effect on PBV through ROE.