Antika, Sintia Rindi (2025) Pengaruh Investment Opportunity Set (IOS) Terhadap Nilai Perusahaan dengan Profitabilitas dan Struktur Modal sebagai Variabel Moderasi. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study aims to analyze the effect of the Investment Opportunity Set (IOS) on firm value and examine the role of profitability and capital structure as moderating variables in Food & Beverage sector companies listed on the Indonesia Stock Exchange during 2019–2023. The research uses a quantitative approach with a causal-comparative design. Secondary data were obtained from annual financial reports published on www.idx.co.id. The sampling technique used was total sampling with 210 observation units. Firm value was proxied by Price to Book Value (PBV), IOS by Capital Expenditure to Book Value of Assets (CAPBVA), profitability by Return on Assets (ROA), and capital structure by Debt to Equity Ratio (DER). Data analysis employed multiple linear regression and Moderated Regression Analysis (MRA) using SPSS. The results show that IOS has a positive and significant effect on firm value. Profitability strengthens the positive effect of IOS on firm value, while capital structure also reinforces this relationship. These findings support the Signaling Theory and Trade-Off Theory, explaining that high investment prospects are positively perceived by the market when supported by high profitability and optimal capital structure. This research provides theoretical contributions to financial studies and practical implications for managers and investors in strategic decision-making.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Investment Opportunity Set, Firm Value, Profitability, Capital Structure. |
| Subjects: | A Social Sciences > HC Economic History and Conditions |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | ANTIKA RINDI SINTIA |
| Date Deposited: | 14 Oct 2025 06:10 |
| Last Modified: | 14 Oct 2025 06:10 |
| URI: | http://eprint.unipma.ac.id/id/eprint/5382 |
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