PENGARUH PROFITABILITAS, KEPUTUSAN KEUANGAN, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Abstract
.
References
Alvita, F., & Khairunnisa, P. (2019). Analisis Pengaruh Kebijakan Dividen , Keputusan Investasi Dan Keputusan Pendanaan Terhadap Nilai Perusahaan. JURNAL ASET (AKUNTANSI RISET), 11 (1), 2019, 123-136 Analisis, 11(1), 123–136.
Arrafi, M. F. (2019). Analisis Kepemilikan Institusional, Return on Equity (ROE), Debt To Equity Rasio (DER), Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Saham Perusahaan Sektor Properti Periode Tahun 2013-2017. El Dinar, 7(1), 66. https://doi.org/10.18860/ed.v7i1.6325
Aryanto, F. A., Mujino, & Rinofah, R. (2020). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Nilai Perusahaan. Jurnal Ilmiah Manajemen Bisnis, 6(1), 1–19.
Ayu, P. C., & Sumadi, N. K. (2019). Pengaruh Profitabilitas, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Nilai Perusahaan. Widya Akuntansi Dan Keuangan, 87–104. https://doi.org/10.34010/jemba.v1i2.6091
Ben Fatma, H., & Chouaibi, J. (2021). Corporate governance and firm value: a study on European financial institutions. International Journal of Productivity and Performance Management, December. https://doi.org/10.1108/IJPPM-05-2021-0306
Bhagat, S., & Bolton, B. (2019). Corporate governance and firm performance: The sequel. Journal of Corporate Finance. https://doi.org/10.1016/j.jcorpfin.2019.04.006
Dwiastuti, D. S., Dillak, V. J., Akuntansi, P. S., Ekonomi, F., & Telkom, U. (2019). Pengaruh Ukuran Perusahaan , Kebijakan Hutang , dan Profitabilitas Terhadap Nilai Perusahaan. 11(1), 137–145.
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review. https://doi.org/10.5465/amr.1989.4279003
Fathurahman, F. (2020). Jurnal Akuntansi dan Bisnis. 20(2), 237–254.
Firmansyah, A., Setiawan, T. A., & Fathurahman, F. (2020). Nilai Perusahaan: Kebijakan Utang, Good Corporate Governance, Cash Holding. Jurnal Akuntansi Dan Bisnis, 20(2), 237. https://doi.org/10.20961/jab.v20i2.568
Gita Tania, Nella Yantiana, & Helisa Noviarty. (2024). JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 8(3), 1–13.
Hanafi, M. M. (2017). Manajemen Keuangan (2nd ed.). BPFE-YOGYAKARTA.
Hanafi, M. M., & Halim, A. (2018). Analisis Laporan Keuangan (5th ed.). UPP STIM YKPN.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Kamaliah. (2020). Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability. International Journal of Law and Management, 62(4), 339–354. https://doi.org/10.1108/IJLMA-08-2017-0197
Karim, S., & Ilyas, M. (2021). Foreign Institutional Investors and The Contribution of Cash and Dividend to Firm’s Value. Managerial Finance, 47(3), 310–325. https://doi.org/10.1108/MF-11-2019-0568
Kartikasari, E. D., Hermantono, A., & Mahmudah, A. (2019). Good Corporate Governance, Devidend, Leverage, and Firm Value. International Research Journal of Business Studies, 12(3), 301–311. https://doi.org/10.21632/irjbs.12.3.301-311
Khoirunnisaa, S., Yahya, I., & Agriyanto, I. S. (2020a). Jurnal salma.
Khoirunnisaa, S., Yahya, I., & Agriyanto, R. (2020b). The Determinants of Firm Value and Financial Performance in Islamic Issuer. Jurnal Salma.
Kusumawati, E., & Setiawan, A. (2019). the Effect of Managerial Ownership, Institutional Ownership, Company Growth, Liquidity, and Profitability on Company Value. Riset Akuntansi Dan Keuangan Indonesia, Vol 4, No 2 (2019), 136–146. https://doi.org/10.23917/reaksi.v4i2.8574
Li, Z., Crook, J., Andreeva, G., & Tang, Y. (2020). Predicting the risk of financial distress using corporate governance measures. Pacific Basin Finance Journal. https://doi.org/10.1016/j.pacfin.2020.101334
Mangesti Rahayu, S., Suhadak, & Saifi, M. (2020). The reciprocal relationship between profitability and capital structure and its impacts on the corporate values of manufacturing companies in Indonesia. International Journal of Productivity and Performance Management, 69(2), 236–251. https://doi.org/10.1108/IJPPM-05-2018-0196
Mubyarto, N. (2020). The Influence of Profitability on Firm Value using Capital Structure As The Mediator Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Mediator. Journal Economia, 16(2), 184–199.
Mubyarto, N., & Khairiyani, K. (2019). Kebijakan Investasi, Pendanaan, Dan Dividen Sebagai Determinan Nilai Perusahaan. Jurnal Akuntansi Multiparadigma, 10(2), 328–341. https://doi.org/10.18202/jamal.2019.08.10019
Mutmainnah, M., Puspitaningtyas, Z., & Puspita, Y. (2019). Pengaruh Kebijakan Dividen, Keputusan Investasi, Ukuran Perusahaan Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan. Buletin Studi Ekonomi, 24(1), 18. https://doi.org/10.24843/bse.2019.v24.i01.p02
Pillai, R., & Al-Malkawi, H. A. N. (2018). On the relationship between corpoPillai, R., & Al-Malkawi, H. A. N. (2018). On the relationship between corporate governance and firm performance: Evidence from GCC countries. Research in International Business and Finance. https://doi.org/10.1016/j.ribaf. Research in International Business and Finance. https://doi.org/10.1016/j.ribaf.2017.07.110
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2020). Corporate Governance, Corporate Profitability toward Corporate Social Responsibility Disclosure and Corporate Value (Comparative Study in Indonesia, China and India Stock Exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999. https://doi.org/10.1108/SRJ-08-2017-0160
Putra, I. P. P. E., & Putra, I. M. P. D. (2020). Pengaruh profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman. E-Jurnal Akuntansi, 30(8), 2115–2126. https://doi.org/10.24843/EJA.2020.v30.i08.p17
Rachmasari, A., & Kaluge, D. (2019). Analisis Pengaruh Struktur Kepemilikan Institusional, keputusan Pendanaan, Keputusan Investasi Dan Kebijakan Deviden Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Ekonomi (JAE), 4(1), 58–74. https://doi.org/10.35137/jabk.v4i2.123
Rahayu, V. S., Mustikowati, R. I., & Suroso, A. (2020). PENGARUH UKURAN PERUSAHAAN, PERUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Journal Riset Mahasiswa Manajemen (JRMM), 6(1), 1–5.
Ryad, A. M., Syahrul, M., Istiqomah, I., Febriyanti, R., & Silpiani, E. (2024). Pengaruh Good Corporate Governance Terhadap Manajemen Laba dengan Nilai Perusahaan sebagai Variabel Mediasi. JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ), 8(3), 01–15. https://doi.org/10.58192/ebismen.v2i2.773
Salsabilla, S., & Rahmawati, M. I. (2021). Pengaruh Profitabilitas, Growth Opportunity, Dan Struktur Modal Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 10(1), 1–20.
Santoso, H. (2019). The Impact of Investment Decision and Funding on Financial Performance and Firm Value. Jurnal Ekonomi Bisnis Dan Kewirausahaan, 8(2), 103. https://doi.org/10.26418/jebik.v8i2.31153
Septyanto, D., & Nugraha, I. M. (2021). The Influence of Enterprise Risk Management, Leverage, Firm Size and Profitability on Firm Value in Property and Real Estate Companies Listed on the Indonesian Stock Exchange in 2016-2018. KnE Social Sciences, 2021, 663–680. https://doi.org/10.18502/kss.v5i5.8850
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. Journal of Finance. https://doi.org/10.1111/j.1540-6261.1997.tb04820.x
Sutrisno, S., & Panuntun, B. (2020). Profitablity and Liquidity on Corporate Value Through Dividend Policy As Intervening Variabel: Empirical Study on Islamic Capital Market. Buletin Studi Ekonomi, 25(2), 249. https://doi.org/10.24843/bse.2020.v25.i02.p05
Triani, N., & Tarmidi, D. (2019). Firm Value : Impact of Investment Decisions, Funding Decisions and Dividend Policies. International Jurnal Of Academic Research in Accounting, Finance, and Management Sciences, 9(2), 158–163. https://doi.org/10.6007/IJARAFMS/v9-i2/6107
Virna, A., Dorkas, A., Atahau, R., & Robiyanto, R. (2019). Struktur Modal, Profitabilitas, dan Nilai Perusahaan : Efek Moderasi Good Corporate Governance. 22(2), 391–415.
Wijaya, A., Juliana, J., & Avelina, V. (2021). Influence Capital Structure, Liquidity, Size the Company, Debt Policy and Profitability towards Corporate Value on Property Company, Real Estate and Building Construction Listed on the Stock Exchange Indonesia Period 2016-2019. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 2241–2256. https://doi.org/10.33258/birci.v4i2.1919
Wijayaningsih, S., & Yulianto, A. (2021). The Effect of Capital Structure, Firm Size, and Profitability on Firm Value with Investment Decisions as Moderating. Accounting Analysis Journal, 10(3), 150–157. https://doi.org/10.15294/aaj.v10i3.50744
Yanti, I. G. A. D. N., & Darmayanti, N. P. Ay. (2019a). Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Modal, dan Likuiditas Terhadap Nilai Perusahaan Makanan dan Minuman. E-Jurnal Manajemen, 8(4), 2297–2324.
Yanti, I. G. A. D. N., & Darmayanti, N. P. Ay. (2019b). PENGARUH PROFITABILITAS , UKURAN PERUSAHAAN , STRUKTUR MAKANAN DAN MINUMAN. E-Jurnal Manajemen, 8(4), 2297–2324.
Arrafi, M. F. (2019). Analisis Kepemilikan Institusional, Return on Equity (ROE), Debt To Equity Rasio (DER), Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Saham Perusahaan Sektor Properti Periode Tahun 2013-2017. El Dinar, 7(1), 66. https://doi.org/10.18860/ed.v7i1.6325
Aryanto, F. A., Mujino, & Rinofah, R. (2020). Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Ukuran Perusahaan, Profitabilitas dan Leverage Terhadap Nilai Perusahaan. Jurnal Ilmiah Manajemen Bisnis, 6(1), 1–19.
Ayu, P. C., & Sumadi, N. K. (2019). Pengaruh Profitabilitas, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Nilai Perusahaan. Widya Akuntansi Dan Keuangan, 87–104. https://doi.org/10.34010/jemba.v1i2.6091
Ben Fatma, H., & Chouaibi, J. (2021). Corporate governance and firm value: a study on European financial institutions. International Journal of Productivity and Performance Management, December. https://doi.org/10.1108/IJPPM-05-2021-0306
Bhagat, S., & Bolton, B. (2019). Corporate governance and firm performance: The sequel. Journal of Corporate Finance. https://doi.org/10.1016/j.jcorpfin.2019.04.006
Dwiastuti, D. S., Dillak, V. J., Akuntansi, P. S., Ekonomi, F., & Telkom, U. (2019). Pengaruh Ukuran Perusahaan , Kebijakan Hutang , dan Profitabilitas Terhadap Nilai Perusahaan. 11(1), 137–145.
Eisenhardt, K. M. (1989). Agency Theory: An Assessment and Review. Academy of Management Review. https://doi.org/10.5465/amr.1989.4279003
Fathurahman, F. (2020). Jurnal Akuntansi dan Bisnis. 20(2), 237–254.
Firmansyah, A., Setiawan, T. A., & Fathurahman, F. (2020). Nilai Perusahaan: Kebijakan Utang, Good Corporate Governance, Cash Holding. Jurnal Akuntansi Dan Bisnis, 20(2), 237. https://doi.org/10.20961/jab.v20i2.568
Gita Tania, Nella Yantiana, & Helisa Noviarty. (2024). JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 8(3), 1–13.
Hanafi, M. M. (2017). Manajemen Keuangan (2nd ed.). BPFE-YOGYAKARTA.
Hanafi, M. M., & Halim, A. (2018). Analisis Laporan Keuangan (5th ed.). UPP STIM YKPN.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Kamaliah. (2020). Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability. International Journal of Law and Management, 62(4), 339–354. https://doi.org/10.1108/IJLMA-08-2017-0197
Karim, S., & Ilyas, M. (2021). Foreign Institutional Investors and The Contribution of Cash and Dividend to Firm’s Value. Managerial Finance, 47(3), 310–325. https://doi.org/10.1108/MF-11-2019-0568
Kartikasari, E. D., Hermantono, A., & Mahmudah, A. (2019). Good Corporate Governance, Devidend, Leverage, and Firm Value. International Research Journal of Business Studies, 12(3), 301–311. https://doi.org/10.21632/irjbs.12.3.301-311
Khoirunnisaa, S., Yahya, I., & Agriyanto, I. S. (2020a). Jurnal salma.
Khoirunnisaa, S., Yahya, I., & Agriyanto, R. (2020b). The Determinants of Firm Value and Financial Performance in Islamic Issuer. Jurnal Salma.
Kusumawati, E., & Setiawan, A. (2019). the Effect of Managerial Ownership, Institutional Ownership, Company Growth, Liquidity, and Profitability on Company Value. Riset Akuntansi Dan Keuangan Indonesia, Vol 4, No 2 (2019), 136–146. https://doi.org/10.23917/reaksi.v4i2.8574
Li, Z., Crook, J., Andreeva, G., & Tang, Y. (2020). Predicting the risk of financial distress using corporate governance measures. Pacific Basin Finance Journal. https://doi.org/10.1016/j.pacfin.2020.101334
Mangesti Rahayu, S., Suhadak, & Saifi, M. (2020). The reciprocal relationship between profitability and capital structure and its impacts on the corporate values of manufacturing companies in Indonesia. International Journal of Productivity and Performance Management, 69(2), 236–251. https://doi.org/10.1108/IJPPM-05-2018-0196
Mubyarto, N. (2020). The Influence of Profitability on Firm Value using Capital Structure As The Mediator Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Struktur Modal Sebagai Mediator. Journal Economia, 16(2), 184–199.
Mubyarto, N., & Khairiyani, K. (2019). Kebijakan Investasi, Pendanaan, Dan Dividen Sebagai Determinan Nilai Perusahaan. Jurnal Akuntansi Multiparadigma, 10(2), 328–341. https://doi.org/10.18202/jamal.2019.08.10019
Mutmainnah, M., Puspitaningtyas, Z., & Puspita, Y. (2019). Pengaruh Kebijakan Dividen, Keputusan Investasi, Ukuran Perusahaan Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan. Buletin Studi Ekonomi, 24(1), 18. https://doi.org/10.24843/bse.2019.v24.i01.p02
Pillai, R., & Al-Malkawi, H. A. N. (2018). On the relationship between corpoPillai, R., & Al-Malkawi, H. A. N. (2018). On the relationship between corporate governance and firm performance: Evidence from GCC countries. Research in International Business and Finance. https://doi.org/10.1016/j.ribaf. Research in International Business and Finance. https://doi.org/10.1016/j.ribaf.2017.07.110
Purbawangsa, I. B. A., Solimun, S., Fernandes, A. A. R., & Mangesti Rahayu, S. (2020). Corporate Governance, Corporate Profitability toward Corporate Social Responsibility Disclosure and Corporate Value (Comparative Study in Indonesia, China and India Stock Exchange in 2013-2016). Social Responsibility Journal, 16(7), 983–999. https://doi.org/10.1108/SRJ-08-2017-0160
Putra, I. P. P. E., & Putra, I. M. P. D. (2020). Pengaruh profitabilitas, Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan Makanan dan Minuman. E-Jurnal Akuntansi, 30(8), 2115–2126. https://doi.org/10.24843/EJA.2020.v30.i08.p17
Rachmasari, A., & Kaluge, D. (2019). Analisis Pengaruh Struktur Kepemilikan Institusional, keputusan Pendanaan, Keputusan Investasi Dan Kebijakan Deviden Terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Ekonomi (JAE), 4(1), 58–74. https://doi.org/10.35137/jabk.v4i2.123
Rahayu, V. S., Mustikowati, R. I., & Suroso, A. (2020). PENGARUH UKURAN PERUSAHAAN, PERUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Journal Riset Mahasiswa Manajemen (JRMM), 6(1), 1–5.
Ryad, A. M., Syahrul, M., Istiqomah, I., Febriyanti, R., & Silpiani, E. (2024). Pengaruh Good Corporate Governance Terhadap Manajemen Laba dengan Nilai Perusahaan sebagai Variabel Mediasi. JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ), 8(3), 01–15. https://doi.org/10.58192/ebismen.v2i2.773
Salsabilla, S., & Rahmawati, M. I. (2021). Pengaruh Profitabilitas, Growth Opportunity, Dan Struktur Modal Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 10(1), 1–20.
Santoso, H. (2019). The Impact of Investment Decision and Funding on Financial Performance and Firm Value. Jurnal Ekonomi Bisnis Dan Kewirausahaan, 8(2), 103. https://doi.org/10.26418/jebik.v8i2.31153
Septyanto, D., & Nugraha, I. M. (2021). The Influence of Enterprise Risk Management, Leverage, Firm Size and Profitability on Firm Value in Property and Real Estate Companies Listed on the Indonesian Stock Exchange in 2016-2018. KnE Social Sciences, 2021, 663–680. https://doi.org/10.18502/kss.v5i5.8850
Shleifer, A., & Vishny, R. W. (1997). A survey of corporate governance. Journal of Finance. https://doi.org/10.1111/j.1540-6261.1997.tb04820.x
Sutrisno, S., & Panuntun, B. (2020). Profitablity and Liquidity on Corporate Value Through Dividend Policy As Intervening Variabel: Empirical Study on Islamic Capital Market. Buletin Studi Ekonomi, 25(2), 249. https://doi.org/10.24843/bse.2020.v25.i02.p05
Triani, N., & Tarmidi, D. (2019). Firm Value : Impact of Investment Decisions, Funding Decisions and Dividend Policies. International Jurnal Of Academic Research in Accounting, Finance, and Management Sciences, 9(2), 158–163. https://doi.org/10.6007/IJARAFMS/v9-i2/6107
Virna, A., Dorkas, A., Atahau, R., & Robiyanto, R. (2019). Struktur Modal, Profitabilitas, dan Nilai Perusahaan : Efek Moderasi Good Corporate Governance. 22(2), 391–415.
Wijaya, A., Juliana, J., & Avelina, V. (2021). Influence Capital Structure, Liquidity, Size the Company, Debt Policy and Profitability towards Corporate Value on Property Company, Real Estate and Building Construction Listed on the Stock Exchange Indonesia Period 2016-2019. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 2241–2256. https://doi.org/10.33258/birci.v4i2.1919
Wijayaningsih, S., & Yulianto, A. (2021). The Effect of Capital Structure, Firm Size, and Profitability on Firm Value with Investment Decisions as Moderating. Accounting Analysis Journal, 10(3), 150–157. https://doi.org/10.15294/aaj.v10i3.50744
Yanti, I. G. A. D. N., & Darmayanti, N. P. Ay. (2019a). Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Modal, dan Likuiditas Terhadap Nilai Perusahaan Makanan dan Minuman. E-Jurnal Manajemen, 8(4), 2297–2324.
Yanti, I. G. A. D. N., & Darmayanti, N. P. Ay. (2019b). PENGARUH PROFITABILITAS , UKURAN PERUSAHAAN , STRUKTUR MAKANAN DAN MINUMAN. E-Jurnal Manajemen, 8(4), 2297–2324.
Published
2025-02-25
How to Cite
Hakim, M. L., & Hindasah, L. (2025). PENGARUH PROFITABILITAS, KEPUTUSAN KEUANGAN, STRUKTUR KEPEMILIKAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(1), 908-932. https://doi.org/10.31955/mea.v9i1.4714
Section
Articles
Copyright (c) 2025 Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA)

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.