DAMPAK STRUKTUR MODAL, PELUANG PERTUMBUHAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

  • Partogian Sormin Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Pelita Harapan
  • Kalam Genesius Fakultas Ekonomi dan Bisnis Jurusan Akuntansi Universitas Pelita Harapan

Abstract

Tujuan dari penelitian ini adalah untuk menentukan pengaruh peluang pertumbuhan dan struktur modal terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Penelitian ini dilakukan dengan model analisis regresi, serta pengambilan sampel dengan teknik purposive sampling. Penelitian ini  diolah dengan menggunakan program SPSS V26. Dimana populasinya 63 perusahaan konsumen yang terdaftar di BEI selama periode 2017-2019, dan jumlah sampel sebanyak 42 perusahaan. Hasil penelitian menunjukkan bahwa struktur berpengaruh positif terhadap nilai perusahaan sedangkan peluang pertumbuhan berpengaruh negatif terhadap nilai perusahaan. Variabel profitabilitas secara independen berpengaruh terhadap nilai perusahaan. Sedangkan profitabilitas sebagai variabel moderasi memperlemah hubungan antara struktur modal dan nilai perusahaan.


Kata Kunci: Nilai Perusahaan, Peluang Pertumbuhan, Profitabilitas, Struktur Modal

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Published
2021-02-28
How to Cite
SORMIN, Partogian; GENESIUS, Kalam. DAMPAK STRUKTUR MODAL, PELUANG PERTUMBUHAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Klabat Accounting Review, [S.l.], v. 2, n. 1, p. 1-16, feb. 2021. ISSN 2721-723X. Available at: <http://ejournal.unklab.ac.id/index.php/kar/article/view/560>. Date accessed: 22 oct. 2021. doi: https://doi.org/10.31154/kar.v2i1.560.1-16.