The Influence of Leverage, Company Size, And Asset Structure On The Value Of Mining Companies Listed On The Indonesia Stock Exchange

Firm value reflects investors’ perception of a company’s success, often associated with stock price. An increase in firm value can serve as a positive signal for investors, indicating promising future prospects. This study aims to examine and explain the influence of leverage, company size, and asset structure on the value of mining companies listed on the Indonesia Stock Exchange. The study involves a sample of 77 mining companies for the period 2020–2024. Data was collected using a non-participant observation method. The analytical technique employed is multiple linear regression analysis. The results show that leverage has a positive and significant effect on firm value, company size has a negative and significant effect on firm value, and asset structure has a positive but insignificant effect on firm value.

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Publication Details

Journal
International Journal of Economics, Management and Accounting
Published
2025-05-14
DOI
https://doi.org/10.61132/ijema.v2i3.692
Primary Topic
Financial Reporting and Valuation Research
Type
article
Field-Weighted Citation Impact
0.00
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article

The Influence of Leverage, Company Size, And Asset Structure On The Value Of Mining Companies Listed On The Indonesia Stock Exchange

I Gde Kajeng Baskara, I Wayan Krisna Yudha
International Journal of Economics, Management and Accounting
Financial Reporting and Valuation Research
article

The Influence of Leverage, Company Size, And Asset Structure On The Value Of Mining Companies Listed On The Indonesia Stock Exchange

I Gde Kajeng Baskara, I Wayan Krisna Yudha
article en

Abstract

Firm value reflects investors’ perception of a company’s success, often associated with stock price. An increase in firm value can serve as a positive signal for investors, indicating promising future prospects. This study aims to examine and explain the influence of leverage, company size, and asset structure on the value of mining companies listed on the Indonesia Stock Exchange. The study involves a sample of 77 mining companies for the period 2020–2024. Data was collected using a non-participant observation method. The analytical technique employed is multiple linear regression analysis. The results show that leverage has a positive and significant effect on firm value, company size has a negative and significant effect on firm value, and asset structure has a positive but insignificant effect on firm value.

International Journal of Economics, Management and AccountingVol. 2(3)
Udayana University (ID)
Openalex Percentile: Top 85%
Financial Reporting and Valuation Research
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