PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016)

  • Edi Purnomo Universitas Sarjanawiyata Tamansiswa
  • Teguh Erawati Universitas Sarjanawiyata Tamansiswa

Abstract

The purpose of this study is to describe the effect of profitability on firm value with capital structure as an intervening variable. This research is classified as quantitative research. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2012-2016. The sample is determined by purposive sampling, there are 15 manufacturing companies. Data is secondary. Data is taken from www.idx.co.id.  Data analysis used multiple regression analysis, path analysis, and classical assumption test, namely normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results of the study include (1) significant positive profitability on capital structure, (2) significant positive profitability on firm value, (3) significant positive capital structure on firm value, (4) significant positive profitability on firm value with capital structure as an intervening variable.

Published
2019-01-15
How to Cite
PURNOMO, Edi; ERAWATI, Teguh. PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). Jurnal Akuntansi Pajak Dewantara, [S.l.], v. 1, n. 1, p. 57 - 68, jan. 2019. Available at: <http://jurnalfe.ustjogja.ac.id/index.php/jap/article/view/882>. Date accessed: 20 feb. 2019.