EFEK PROFITABILITAS DALAM MEMEDIASI PENGARUH DARI FIRM SIZE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

Ulinuha Alfiolah; Mahirun Mahirun; Meliza Meliza

Ulinuha Alfiolah Universitas Pekalongan
Mahirun Mahirun Universitas Pekalongan
Meliza Meliza Universitas Pekalongan

Keywords: firm size, capital structure, company value, profitability

Abstract

The purpose of this study is to analyze the influence of company size, capital structure on company value with profitability as a mediating variable in Transformation and Logistics Sector Companies Listed on the Indonesia Stock Exchange in 2020-2023. The sample in this study was obtained from the purposive sampling technique. Through the selection of the sample, as many as 19 companies in the transportation and logistics sector or 76 data samples for 4 years were obtained. Signal theory Agency theory is the theory applied to this study. The Structural Equation Model (SEM) method is used to analyze the data. The analysis showed that size had an insignificant effect on profitability, capital structure had a negative effect on profitability, profitability had a positive effect on company value, company size had a negative effect on company value, and capital structure had a positive effect on company value. In addition, size has no effect on the value.