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Jurnal Ekonomi dan Manajemen
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May 17, 2018
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Oct 22, 2020
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Abstract

Kesulitan keuangan yang bisa berpotensi pada kebangkrutan perusahaan merupakan risiko yang harus diperhitungkan oleh investor. Tujuan dari penelitan ini adalah untuk menguji pengaruh profitabilitas dan utang terhadap nilai perusahaan dengan Financial Distress sebagai variabel moderasi. Penelitian ini menggunakan sampel perusahaan manufaktur yang terdaftar di BEI tahun 2016, 2017 dan 2018, sedangkan analisis data yang digunakan adalah Moderated Regression Analysis. Penelitian yang dilakukan menggunakan alat bantu berupa Program SPSS 22. Dari penelitian yang dilakukan diperoleh hasil bahwa : (1) DER berpengaruh negatif tidak signifikan terhadap MVE, (2) ROA berpengaruh positif signifikan terhadap MVE, (3) FD mampu memoderasi pengaruh DER terhadap MVE, (4) FD tidak mampu memoderasi pengaruh ROA terhadap MVE.


 


Kata Kunci : debt to equity ratio, return on assets, financial distress, market value


 

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How to Cite
Dian Ary Rahmana. (2020). Pengaruh Debt To Equity Ratio Dan Return On Assets Terhadap Market Value Of Equity Dengan Memperhatikan Finacial Distress Sebagai Variabel Moderasi. Jurnal Ekonomi Dan Manajemen, 21(3), 26-40. Retrieved from http://ejournal.unigamalang.ac.id/index.php/JEM/article/view/272

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