文章基本信息

标题：Analisis Jalur Struktur Modal Dan Nilai Perusahaan Dengan Metode Trade Off Theory
本地全文：下载
作者：Nana Umdiana ; Cucu Nurjanah
期刊名称：Jurnal Riset Akuntansi Terpadu
印刷版ISSN：1979-682X
电子版ISSN：2528-7443
出版年度：2020
卷号：13
期号：1
页码：132-144
DOI：10.35448/jrat.v13i1.7564
出版社：Faculty of Economics and Business
摘要：This study aims to determine the path analysis of capital structure and firm value with the trade off theory method in LQ45 companies listed on the Indonesia Stock Exchange Period 2016-2018. The study was conducted using quantitative methods with an associative approach. The study population numbered 59 companies and 29 companies were sampled using purposive sampling. The study was conducted at LQ45 companies listed on the Indonesia Stock Exchange Period 2016 to 2018. Data was collected with the 2016-2018 Financial Statement, and analyzed with SPSS version 25. Based on the results of the study it can be concluded that: 1) there is an effect of profitability on firm value 2) there is an influence company size on firm value 3) there is an effect of profitability on capital structure 4) there is an effect of firm size on capital structure 5) there is an effect of capital structure on firm value 6) there is no effect of profitability on firm value through capital structure 7) there is no influence on company size to the value of the company through capital structure.
关键词：Capital Structure; Firm Value; Trade Off Theory