The Influence of the Investment Opportunity Set (IOS) and Interest Rates on Firm Value with Debt Policy as a Moderating Variable

Lativah, Natasya Laila (2026) The Influence of the Investment Opportunity Set (IOS) and Interest Rates on Firm Value with Debt Policy as a Moderating Variable. S1 thesis, Universitas PGRI Madiun.

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Abstract

Natasya Laila Lativah. 2026. The Effect of Investment Opportunity Set (IOS) and Interest Rate on Firm Value with Debt Policy as a Moderating Variable (A Study on Property and Real estate Companies Listed on the Indonesia Stock Exchange for the 2021–2025 Period). Thesis. Accounting Study Program, Faculty of Economics and Business, Universitas PGRI Madiun. Advisor (I) Dra. Juli Murwani, M.Si. Advisor (II) Heidy Paramitha Devi, S.Pd., M.Si., CSRS. This study aims to analyze the effect of the Investment Opportunity Set (IOS) and Interest Rate on Firm Value with Debt Policy as a Moderating Variable (A Study on Property and Real estate Companies Listed on the Indonesia Stock Exchange for the 2021–2025 Period). This study uses a quantitative approach with secondary data in the form of company annual reports and the BI-Rate benchmark interest rate. The population of this study consists of 254 data points from property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The sampling technique used was purposive sampling, resulting in a sample of 350 company data points. The data analysis techniques used were multiple linear regression and moderated regression analysis (MRA) with the assistance of SPSS version 27. The results of this study indicate that: 1) Investment Opportunity Set (IOS) has a positive and significant effect on Firm Value. 2) Interest Rate has no significant effect on Firm Value. 3) Debt Policy is able to moderate the relationship between Investment Opportunity Set (IOS) and Firm Value. 4) Debt Policy is not able to moderate the effect of Interest Rate on Firm Value.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Kata kunci: Investment Opportunity Set, Tingkat Suku Bunga, Kebijkan Hutang, Nilai Perusahaan, Property dan Real estate. Keywords: Investment Opportunity Set, Interest Rate, Debt Policy, Firm Value, Property and Real estate.
Subjects:	A Social Sciences > HA Statistics A Social Sciences > HB Economic Theory A Social Sciences > HC Economic History and Conditions A Social Sciences > HG Finance A Social Sciences > HJ Public Finance A Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	LATIVAH LAILA NATASYA
Date Deposited:	16 Oct 2026 06:38
Last Modified:	16 Oct 2026 06:38
URI:	http://eprint.unipma.ac.id/id/eprint/9998

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