Pengaruh Kebijakan Utang Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi

I Gusti Agung Trisna Dewi; Maria M. Ratna Sari

doi:10.24843/EJA.2019.v26.i02.p15

Pengaruh Kebijakan Utang Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi

I Gusti Agung Trisna Dewi Fakultas Ekonomi dan Bisnis Universitas Udayana
Maria M. Ratna Sari Fakultas Ekonomi dan Bisnis Universitas Udayana

DOI: https://doi.org/10.24843/EJA.2019.v26.i02.p15

Abstract

The purpose of this study was to determine the effect of debt policy on firm value and firm size in moderating the effect of debt policy on firm value. This study uses data on food and beverage companies listed on the Indonesia Stock Exchange for the period 2013-2017. Determination of samples in this study using purposive sampling method, with the number of observations as many as 13 companies. The data analysis technique used is the Moderate Regression Analysis (MRA) / moderation regression analysis. Based on the results of the study, it was found that debt policy had a significant negative effect on firm value and the size of the company was able to moderate the influence of debt policy on firm value.

Keywords: debt policy, company size, company value

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Published

2019-02-10

How to Cite

TRISNA DEWI, I Gusti Agung; SARI, Maria M. Ratna. Pengaruh Kebijakan Utang Pada Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Pemoderasi. E-Jurnal Akuntansi, [S.l.], v. 26, n. 2, p. 1241 - 1268, feb. 2019. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/45289>. Date accessed: 20 apr. 2024. doi: https://doi.org/10.24843/EJA.2019.v26.i02.p15.

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