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

Authors

  • Muhamad Taufiq Universitas Trisakti
  • Sumiyarti Universitas Trisakti
  • Pardomuan Sihombing Universitas Mercu Buana

DOI:

https://doi.org/10.60076/ijeam.v2i2.1289

Keywords:

Size, Leverage, Profitability, Company Growth, Interest Rates

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.

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Published

2025-07-30

How to Cite

Muhamad Taufiq, Sumiyarti, & Pardomuan Sihombing. (2025). The Effect of Company Size, Leverage, Profitability, and Company Growth on Company Value. International Journal of Economics Accounting and Management, 2(2), 174–183. https://doi.org/10.60076/ijeam.v2i2.1289