Articles

The Influence of Company Growth, Capital Structure, and Business Risk on Company Value with Company Size as a Moderating Variable in Property and Real Estate Sector Companies on the Indonesia Stock Exchange

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This research aims to analyze the influence of company growth, capital structure, and business risk on company value. This research also aims to analyze company size in moderating the relationship between company growth, capital structure and business risk on company value. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sampling technique in this study used purposive sampling, so the sample obtained were 33 companies. The analysis technique used in this research uses panel data regression analysis using EViews 13 as a data processing tool. The results of this research prove that capital structure has a positive effect on company value, while company growth and business risk have a negative effect on company value. Company size is not able to moderate the relationship between company growth, capital structure, and business risk on company value.

The Influence of Company Size, Board of Directors and Leverage on Sustainability Report Disclosure with Profitability as a Moderation Variable in LQ45 Companies Listed on the Indonesia Stock Exchange

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This research aims to analyze the influence of company size, board of directors and leverage on sustainability report disclosure with profitability as a moderating variable in LQ45 companies on the Indonesia Stock Exchange. This research is quantitative research with a causal nature and data collection techniques obtained through the annual reports of LQ45 companies listed on the IDX for the 2018-2022 period. The population in this research is the LQ45 companies on the Indonesia Stock Exchange (IDX), totaling 21 companies. The sampling technique in this research is the purposive sampling method. The analysis technique used is multiple linear regression analysis and moderated regression analysis. The research results show that company size has no effect on sustainability report disclosure. The board of directors has a positive and significant influence on sustainability report disclosure. Leverage has a positive and significant effect on sustainability report disclosure. Profitability is not able to moderate the influence of company size on sustainability report disclosure. Profitability is able to moderate the influence of the board of directors on sustainability report disclosure. Profitability is able to moderate the influence of leverage on sustainability report disclosure.

Analysis the Effect of Company Size, Profitability, Capital Structure and Risk Profile on Firm Value with Dividend Policy as a Moderating in Banking on the Indonesia Stock Exchange (2013-2022)

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This research was conducted to test and analyze the influence of company size, profitability, capital structure, and risk profile as independent variables on firm value as the dependent variable, as well as dividend policy to moderate the relationship between the independent variable and dependent variable. The research method in this research is quantitative research with panel data regression analysis using the Eviews application. The research object in this study is banking companies listed on the Indonesia Stock Exchange for the 2013-2022 period. The sampling technique used purposive sampling and found 110 observations. The research result show that profitability and capital structure have a positive effect on firm value. Meanwhile, company size and risk profile have no effect on firm value. The dividend policy is able to moderate the relationship between capital structure and risk profile with firm value. Meanwhile, the dividend policy is unable to moderate the relationship between company size and profitability with firm value.

The Influence of Dividend Policy and Company Size on Company Value with Profitability as a Moderating Variable in Listed Energy Sector Companies on the Indonesian Stock Exchange 2018-2022 Period

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This research aims to determine the effect of dividend policy and company size on company value with profitability as a moderating variable in energy sector companies listed on the BEI in 2018-2022. This research was conducted based on information obtained on the Indonesian Stock Exchange. The sampling technique for this research uses a purposive sampling method. The population in this study was 82 energy sector companies listed on the IDX in 2018-2022 and the sample used was 21 companies. The type of data used is secondary data and the data analysis technique is panel data regression and the Moderate Regression Analysis (MRA) test with analysis tools using Eviews 10 software. The results of this research show that dividend policy has no effect on company value and company size has a positive and significant effect on company value. Profitability is able to positively moderate (strengthen) of dividend policy on company value, while profitability is able to positively moderate (strengthen) the influence of company size on company value.

The Effect of Intellectual Capital, Leverage and Company Size on Profitability and its Impact on Company Value of Sub-Sector Food and Beverage Registered on the Indonesian Stock Exchange Period 2012 – 2022

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This study aims to determine the effect of intellectual capital, leverage, and company size on profitability and their impact on company value in the food and beverage sub-sector.

This research is quantitative empirical research using hypothesis research that examines the significant influence and direction of the direct and indirect relationship between the independent variables and the dependent variable through the intervening variable. This study used a sample of food and beverage sub-sector companies listed on the IDX for 2012–2022 using a purposive sampling method where 45 companies were obtained from the population and 14 companies were selected according to predetermined criteria.

Based on statistical test results, it was found that intellectual capital partially had a negative and insignificant effect on profitability, while leverage and company size had a positive and significant effect on profitability. Partially, intellectual capital, leverage and profitability have a positive and significant effect on company value, while company size has a negative and insignificant effect on company value. Partially, the results of the Sobel Test Path Analysis indirectly mean that profitability as an intervening variable is not able to mediate the influence of intellectual capital and leverage on company value, while directly profitability as an intervening variable is able to mediate the influence of company size on company value.

Investment Opportunity Set (IOS) In Mediating Company Advantage to Funding Policies in Lq45-Indexed Companies

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This quantitative study aims to determine and analyze the effect of investment opportunity set (IOS) in mediating company advantage in the form of company size and profitability on funding policies in LQ45-indexed companies in 2019-2020. The population of this study is 54 companies. It involved 24 Samples selected using a purposive sampling technique. Data were collected from the documentation and data presentation using time series data. Data were analyzed using regression analysis, path analysis, and the Sobel test. The results showed that there is no effect of company size on funding policy and profitability has a negative effect on funding policy. Besides, IOS has a positive effect on funding policy and company size does not affect IOS. Profitability has a positive effect on IOS. IOS cannot mediate company size against funding policies. IOS can partially mediate profitability against funding policies. Companies use the opportunity to grow with the amount of debt to get more value with their investment. Companies positively respond to the extent of investment opportunities by turning their capital from internal and external companies for investment purposes.