Authors :
Nurannisa Firliana; Mediaty; Alimuddin
Volume/Issue :
Volume 7 - 2022, Issue 10 - October
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3WKu7wU
DOI :
https://doi.org/10.5281/zenodo.7302343
Abstract :
This study aims to examine and analyze the factors
that influence voluntary disclosure and firm value in
financial companies. The object of research is a financial
company listed on the Indonesia Stock Exchange.
Determination of the sample using purposive sampling
technique is a sampling technique with certain
considerations. The total population in this study was 30
companies. Data collection is done by means of
documentation in the form of financial report data with data
analysis using moderated regression analysis (MRA). The
results show that: first, leverage has a positive effect on firm
value. Second, working capital has a positive effect on firm
value. Third, profitability has a positive effect on firm value.
Fourth, voluntary disclosure has a positive effect on firm
value. Fifth, leverage has a positive effect on firm value
mediated by voluntary disclosure. Sixth, working capital has
a positive effect on firm value mediated by voluntary
disclosure. Seventh, profitability has a positive effect on firm
value mediated by voluntary disclosure. Eighth, leverage,
working capital, profitability and voluntary disclosure have
a simultaneous effect on firm value.
Keywords :
Leverage, Working Capital, Profitability, Voluntary Disclosure, Firm Value
This study aims to examine and analyze the factors
that influence voluntary disclosure and firm value in
financial companies. The object of research is a financial
company listed on the Indonesia Stock Exchange.
Determination of the sample using purposive sampling
technique is a sampling technique with certain
considerations. The total population in this study was 30
companies. Data collection is done by means of
documentation in the form of financial report data with data
analysis using moderated regression analysis (MRA). The
results show that: first, leverage has a positive effect on firm
value. Second, working capital has a positive effect on firm
value. Third, profitability has a positive effect on firm value.
Fourth, voluntary disclosure has a positive effect on firm
value. Fifth, leverage has a positive effect on firm value
mediated by voluntary disclosure. Sixth, working capital has
a positive effect on firm value mediated by voluntary
disclosure. Seventh, profitability has a positive effect on firm
value mediated by voluntary disclosure. Eighth, leverage,
working capital, profitability and voluntary disclosure have
a simultaneous effect on firm value.
Keywords :
Leverage, Working Capital, Profitability, Voluntary Disclosure, Firm Value
