Pengaruh kinerja keuangan, kebijakan hutang, dan ukuran perusahaan terhadap nilai perusahaan dengan kepemilikan institusional sebagai variabel moderating

  • Umi Kalsum Universitas Muhammadiayah Sumatera Utara

Abstract


  • Purposes - The purpose of this study is to examine the effect of financial performance, debt policy and firm size to the value of the company partially and simultaneously on manufacturing companies listed dibursa securities indonesia. and also to examine institutional ownership can strengthen or weaken the relationship between financial performance, debt policy and firm size with firm value either simultaneously or partially.

  • Methods - This study uses an associative approach with the location of research conducted at manufacturing companies listed on the Indonesia Stock Exchange period 2013 -2016.Populasi this study 122 manufacturing companies listed on the Indonesia Stock Exchange.sampel this study amounted to 13 companies selected by purposive sampling

  • Findings - The conclusion of the results of this study indicates that the variable financial performance and debt policy have a significant positive effect on the value of the company, while for variable size firm bepengaruh negative not significant to the value of the company. For the intisional ownership variable can not moderate the relationship between financial performance variables, debt policy and firm size with firm value.

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Published
2018-11-04
How to Cite
KALSUM, Umi. Pengaruh kinerja keuangan, kebijakan hutang, dan ukuran perusahaan terhadap nilai perusahaan dengan kepemilikan institusional sebagai variabel moderating. Jurnal Studi Akuntansi & Keuangan, [S.l.], v. 2, n. 3, nov. 2018. ISSN 2597-7601. Available at: <http://ejurnal.id/index.php/jsak/article/view/180>. Date accessed: 19 nov. 2018.
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