Date: 06-06-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

Pengaruh Struktur Modal dan Profitabilitas terhadap Nilai Perusahaan dengan Insider Ownership Sebagai Variabel Intervening

Detail
Author Gramantika Purnawati
Category Akuntansi Keuangan dan Auditing

Abstract

Capital structure is a comparison between foreign capital and own capital. Profitability is the company's ability to make a profit. Insider ownership is share ownership by management. Company value is the level of success of a company that is often associated with stocks. This type of research used is a hypothesis, is a research test on the research hypothesis if the study was conducted to explain the phenomenon in the form of relationships between research changes. The study population is a coal sub-sector mining companies listed on the Indonesia Stock Exchange for the period of 2016-2018. Determination of the sample by purposive sampling. Hypothesis testing using path analysis techniques with SPSS application tools. Research shows results where insider ownership is not able to mediate the effect of capital structure and profitability on firm value. Because manjerial ownership is greater, the company's value will decrease.