Pengaruh Financial Flexibility, Profitabilitas, dan Financial Leverage terhadap Nilai Perusahaan dengan Firm Size Sebagai Variabel Pemoderasi | Jurnal Informatika Ekonomi Bisnis

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Pengaruh Financial Flexibility, Profitabilitas, dan Financial Leverage terhadap Nilai Perusahaan dengan Firm Size Sebagai Variabel Pemoderasi

Prisilia Sari Universitas Widya Dharma Pontianak Andre Prasetya Willim Universitas Widya Dharma Pontianak DOI: https://doi.org/10.37034/infeb.v7i4.1305 Keywords: Financial Flexibility, Profitability, Financial Leverage, Firm Value, Firm Size Abstract This study aims to examine the influence of financial flexibility, profitability, and financial leverage on company value using company size as a moderating variable. Property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024 were the subjects of this study. A total of 322 data items met the requirements for purposive sampling. This study aims to examine the influence of financial flexibility, profitability, and financial leverage on company value using company size as a moderating variable. Property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024 were the subjects of this study. A total of 322 data items met the requirements for purposive sampling. According to the findings, business value is negatively affected by financial flexibility, but not affected by profitability or financial leverage. It has been shown that business size increases the impact of financial flexibility on company value, but cannot reduce the interaction between profitability and financial leverage. It is hoped that this study will increase scientific understanding of the variables that affect company value and assist investors and management. Downloads Download data is not yet available. References Christiani, L., & Herawaty, V. (2019). Pengaruh Kepemilikan Manajerial, Komite Audit, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Manajemen Laba Sebagai Variabel Moderasi. Prosiding Seminar Nasional Cendekiawan. DOI: https://doi.org/10.25105/semnas.v0i0.5824 . Hidayat, I., & Khotimah, K. (2022). Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Nilai Perusahaan sub sektor kimia. 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Download Published 2025-12-22 Issue Vol. 7, No. 4 (December 2025) Section Articles How to Cite Sari, P., & Willim, A. P. (2025). Pengaruh Financial Flexibility, Profitabilitas, dan Financial Leverage terhadap Nilai Perusahaan dengan Firm Size Sebagai Variabel Pemoderasi. Jurnal Informatika Ekonomi Bisnis, 7(4), 922-928. https://doi.org/10.37034/infeb.v7i4.1305 ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX This work is licensed under a Creative Commons Attribution 4.0 International License.

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