The Effect of Capital Structure, Cost Structure, Profitability, Growth And Size on The Value of MSMEs Central Industry Handy Craft Company, Tutul Village, Balung District, Jember Regency
Main Article Content
Abstract
This study aims to analyze and prove the influence of capital structure, cost structure, profitability, Growth, and Size on the firm's value. The population in this study consists of Handy Craft MSMEs (Micro, Small, and Medium Enterprises) located in Tutul Village, Balung District, Jember Regency. This research uses a purposive sampling technique, resulting in a sample of 6 MSMEs. The data analysis method used is multiple linear regression analysis with the assistance of IBM SPSS Statistics 25. The results show that partially, the cost structure, Growth, and Size variabels do not affect the firm's value. However, the capital structure and profitability variabels do affect the firm's value. Simultaneously, the variabels of capital structure, cost structure, profitability, Growth, and Size influence the firm's value
Article Details
How to Cite
References
Anggraini, D., & MY, A. S. (2019). The Effect of Capital Structure, Profitability and Company Size on Company Value. Management and Accounting Expose, 2(1), 1-9.
Astuti, D. D., & Hotima, C. (2016). Variables Affecting Capital Structure with Profitability as an Intervening Variable (Study on Manufacturing Industry on the Indonesia Stock Exchange). UNEJ e-Proceeding, 398-413.
Astuti, D. D., & Rachmawati, L. (2022). Factors Affecting Company Financial Performance Using Human Resource Accounting as an Intervening Variable Empirical Study on Service Companies Listed on the Stock Exchange of Thailand (SET). Assets: Scientific Journal of Accounting, Finance and Taxation, 6(2), 86-99.
Astuti, D. D., & Yusuf, H. F. (2023). The Indonesia Stock Exchange's Banking Company Share Price Influencing Factors. Assets: Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, 7(1), 24-34.
Astuti, D. W. (2019). The effect of profitability, leverage and company size on the extent of social responsibility disclosure. Akuntansi Dewantara, 3(2), 179-191.
Ayu, D. P., & Suarjaya, A. G. (2017). The effect of profitability on company value with corporate social responsibility as a mediating variable in mining companies. E-Journal of Management Unud, 6(2), 1112-1138.
Deli, E. P. I. N., & Kurnia, K. (2017). The Effect of Capital Structure, Profitability, Growth Opportunity and Liquidity on Company Value. Journal of Accounting Science and Research (JIRA), 6(7).
Dhani, I. P., & Utama, A. G. S. (2017). The influence of company growth, capital structure, and profitability on company value. Journal of Accounting and Business Research Airlangga, 2(1), 135-148.
Ghozali, I (2021). Quantitative, Qualitative, and R&D Research Methods. Bandung
Harahap, R. (2019). The Influence of Profitability, Growth Opportunity and Capital Structure on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2013-2017. Journal of Management Tools, 11(1), 175-187.
Herdiani, N. P., Badina, T., & Rosiana, R. (2021). The Influence of Liquidity, Leverage, Dividend Policy, Company Size, Good Corporate Governance and Sales Growth on Company Value. Accounting and Management, 16(2), 87-106.
Hermuningsih, S. (2016). The influence of profitability, growth opportunity, capital structure on company value in public companies in Indonesia. Bulletin of Monetary Economics and Banking, 16(2), 127-148.
Hidayat, I., & Khotimah, K. (2022). The Influence of Profitability and Company Size on Company Value in the Chemical Sub-Sector. Scientific Journal of Accounting Unity, 10(1), 1-8.
Indriyani, E. (2017). The influence of company size and profitability on company value. Accountability: Journal of Accounting Science, 10(2), 333-348.
Irawan, D., & Kusuma, N. (2019). The influence of capital structure and company size on company value. Actual Journal of STIE Trisna Negara, 17(1), 66-81.
Kayobi, I. G. M. A., & Anggraeni, D. (2015). The influence of debt to equity ratio (DER), debt to total asset (DTA), cash dividends, and company size on company value (manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange for the period 2011-2014). Journal of Accounting and Finance, 4(1).