CD Skripsi

Peran Kepemilikan Manajerial Sebagai Moderasi Pengaruh Profitabilitas, Prudence Akuntansi, Dan Leverage Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Penghasil Bahan Baku Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021-2023)

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ABSTRACT
This study aims to examine the effect of profitability, accounting prudence,
and leverage on firm value (an empirical study on raw material-producing
companies listed on the Indonesia Stock Exchange from 2021 to 2023). The
population in this study consists of all raw material-producing companies listed on
the Indonesian Stock Exchange from 2021 to 2023. The sample includes 81
companies observed over three years, resulting in a total of 243 observations. The
sampling method used in this study is purposive sampling, while the data processing
method is multiple linear regression analysis and moderated regression analysis
(MRA) using SPSS version 25. The results of this study indicate that profitability
and accounting prudence have an effect on firm value, but leverage has no effect
on firm value. In Addition, managerial ownership is proven to moderate the effect
of profitability and accounting prudence on firm value, but does not moderate the
effect of leverage on firm value.
Keywords: Firm Value, Profitability, Accounting Prudence, Leverage, Managerial
Ownership

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2102110652

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2102110652

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

daus

Versi lain/terkait

Lampiran Berkas

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