STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATING
The purpose of this research is to study and analyze the influence of capital structure, current ratio, and company size on company value with return on assets as a moderating variable in food and beverage businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This quantitative resear...
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| Format: | Article |
| Language: | English |
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Accounting Department Institut Teknologi dan Bisnis Asia Malang
2025-01-01
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| Series: | Riset Akuntansi |
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| Online Access: | https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2293 |
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| author | Albert Herlambang Effendy Pakpahan Namira Ufrida Rahmi |
| author_facet | Albert Herlambang Effendy Pakpahan Namira Ufrida Rahmi |
| author_sort | Albert Herlambang |
| collection | DOAJ |
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The purpose of this research is to study and analyze the influence of capital structure, current ratio, and company size on company value with return on assets as a moderating variable in food and beverage businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This quantitative research uses documentation method. 39 food and beverage companies listed on the Indonesia Stock Exchange are the subjects of this research. The purposive sampling method was used to select 17 companies for this research. Data analysis was carried out using moderation analysis using the SPSS analysis program. The results show that 1) capital structure has a negative effect on firm value, 2) current ratio has a positive effect on firm value, 3) firm size has a negative effect on firm value, 4) return on assets can moderate the effect of capital structure on firm value, 5) return on assets can moderate the effect of the current ratio on firm value, 6) return on assets can moderate the effect of firm size on firm value.
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| format | Article |
| id | doaj-art-f749d160fd024d67a93485424e54fbf0 |
| institution | Kabale University |
| issn | 2775-2267 |
| language | English |
| publishDate | 2025-01-01 |
| publisher | Accounting Department Institut Teknologi dan Bisnis Asia Malang |
| record_format | Article |
| series | Riset Akuntansi |
| spelling | doaj-art-f749d160fd024d67a93485424e54fbf02025-02-06T07:16:11ZengAccounting Department Institut Teknologi dan Bisnis Asia MalangRiset Akuntansi2775-22672025-01-015210.32815/ristansi.v5i2.2293STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATINGAlbert Herlambang0Effendy Pakpahan1Namira Ufrida Rahmi2Universitas Prima IndonesiaUniversitas Prima IndonesiaUniversitas Prima Indonesia The purpose of this research is to study and analyze the influence of capital structure, current ratio, and company size on company value with return on assets as a moderating variable in food and beverage businesses listed on the Indonesia Stock Exchange from 2019 to 2023. This quantitative research uses documentation method. 39 food and beverage companies listed on the Indonesia Stock Exchange are the subjects of this research. The purposive sampling method was used to select 17 companies for this research. Data analysis was carried out using moderation analysis using the SPSS analysis program. The results show that 1) capital structure has a negative effect on firm value, 2) current ratio has a positive effect on firm value, 3) firm size has a negative effect on firm value, 4) return on assets can moderate the effect of capital structure on firm value, 5) return on assets can moderate the effect of the current ratio on firm value, 6) return on assets can moderate the effect of firm size on firm value. https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2293Capital StructureCurrent RatioCompany SizeFirm ValueReturn on Assets |
| spellingShingle | Albert Herlambang Effendy Pakpahan Namira Ufrida Rahmi STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATING Riset Akuntansi Capital Structure Current Ratio Company Size Firm Value Return on Assets |
| title | STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATING |
| title_full | STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATING |
| title_fullStr | STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATING |
| title_full_unstemmed | STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATING |
| title_short | STRUKTUR MODAL, CURRENT RATIO, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN ROA SEBAGAI MODERATING |
| title_sort | struktur modal current ratio ukuran perusahaan terhadap nilai perusahaan dengan roa sebagai moderating |
| topic | Capital Structure Current Ratio Company Size Firm Value Return on Assets |
| url | https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2293 |
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