The Effect of Company Size, Leverage, Profitability, and Company Growth on Company Value

The purpose of this study is to examine the effect of Size, leverage, profitability, and company growth on company value, with interest rates as a moderating variable. The population in this study consists of companies in the coal sub-sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in a total of 14 research samples being used in this study. The data analysis technique used in this study is panel data regression. The analysis results show that Size has a negative and significant effect on Firm Value; Leverage has a positive but insignificant effect on Firm Value; Profitability has a negative and significant effect on Firm Value; Firm Growth has a positive but insignificant effect on Firm Value; Interest Rate has a negative but insignificant effect on Firm Value; Interest Rate cannot moderate Size on Firm Value; Interest Rate cannot moderate Leverage on Firm Value; Interest Rate can moderate Profitability on Firm Value; Interest Rate can moderate Firm Growth on Firm Value.

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Publication Details

Journal
International Journal of Economics, Accounting, and Management
Published
2025-07-30
DOI
https://doi.org/10.60076/ijeam.v2i2.1289
Primary Topic
Financial Analysis and Corporate Governance
Type
article
Field-Weighted Citation Impact
0.00
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article

The Effect of Company Size, Leverage, Profitability, and Company Growth on Company Value

Sumiyarti Sumiyarti, Muhamad Taufiq, Pardomuan Sihombing
International Journal of Economics, Accounting, and Management
Financial Analysis and Corporate Governance
article

The Effect of Company Size, Leverage, Profitability, and Company Growth on Company Value

Sumiyarti Sumiyarti, Muhamad Taufiq, Pardomuan Sihombing
article en

Abstract

The purpose of this study is to examine the effect of Size, leverage, profitability, and company growth on company value, with interest rates as a moderating variable. The population in this study consists of companies in the coal sub-sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The sampling technique used is purposive sampling, resulting in a total of 14 research samples being used in this study. The data analysis technique used in this study is panel data regression. The analysis results show that Size has a negative and significant effect on Firm Value; Leverage has a positive but insignificant effect on Firm Value; Profitability has a negative and significant effect on Firm Value; Firm Growth has a positive but insignificant effect on Firm Value; Interest Rate has a negative but insignificant effect on Firm Value; Interest Rate cannot moderate Size on Firm Value; Interest Rate cannot moderate Leverage on Firm Value; Interest Rate can moderate Profitability on Firm Value; Interest Rate can moderate Firm Growth on Firm Value.

International Journal of Economics, Accounting, and ManagementVol. 2(2)
Universitas Trisakti (ID), Mercu Buana University (ID)
Openalex Percentile: Top 72%
Financial Analysis and Corporate Governance
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The Effect of Company Size, Leverage, Profitability, and Company Growth on Company Value — Sumiyarti Sumiyarti, Muhamad Taufiq, et al. · International Journal of Economics, Accounting, and Management (2025) | TGRS Research Map | TGRS