The Effect of Institutional Ownership, Operating Profit Margin, and Capital Structure on Firm Value with Digital Transformation as a Moderating Variable (A Study on Perbankan Companies Listed on the Indonesia Stock Exchange for the 2021–2025 Period)

Rahmadhani, Arisca (2026) The Effect of Institutional Ownership, Operating Profit Margin, and Capital Structure on Firm Value with Digital Transformation as a Moderating Variable (A Study on Perbankan Companies Listed on the Indonesia Stock Exchange for the 2021–2025 Period). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of institutional ownership, operating profit margin, and capital structure on firm value, with digital transformation as a moderating variable, in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This research was motivated by fluctuations in firm value amid the rapid development of digital transformation. Agency Theory and Signaling Theory were used as the theoretical foundations of this study. This study employed a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The research sample was selected using purposive sampling, resulting in 46 companies with a total of 230 observations. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression, the coefficient of determination test, hypothesis testing, and Moderated Regression Analysis (MRA) with the assistance of SPSS version 24. The results show that institutional ownership and capital structure have negative and significant effects on firm value, while operating profit margin has a positive and significant effect on firm value. Furthermore, digital transformation does not moderate the effects of institutional ownership, operating profit margin, or capital structure on firm value. This study is expected to contribute to the development of accounting knowledge, particularly regarding the factors affecting firm value in the banking sector. The findings are also expected to serve as a consideration for companies in enhancing firm value and as a reference for investors in making investment decisions. Keywords: Institutional Ownership, Operating Profit Margin, Capital Structure, Firm Value, Digital Transformation.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Kata Kunci: Kepemilikan Institusional, Operating Profit Margin, Struktur Modal, Nilai Perusahaan, Transformasi Digital. Keywords: Institutional Ownership, Operating Profit Margin, Capital Structure, Firm Value, Digital Transformation.
Subjects: A Social Sciences > HF Commerce
A Social Sciences > HF Commerce > HF5601 Accounting
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: RAHMADHANI PUTRI ARISCA
Date Deposited: 16 Oct 2026 07:42
Last Modified: 16 Oct 2026 07:42
URI: http://eprint.unipma.ac.id/id/eprint/10274

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