TAMBUNAN, VERAWATI and Uzaimi, Achmad and Ardiansyah, Ardiansyah (2023) PENGARUH DEBT TO ASSET RASIO, TOTAL ASSET TURNOVER, RETURN ON ASSET, TERHADAP NILAI PERUSAHAAN (FIRM VALUE) DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MARITIM YANG TERDAFTAR DI BEI 2018-2021. S1 thesis, Universitas Maritim Raja Ali Haji.

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Abstract

The main goal of the company is to maximize the wealth or value of the company. Business owners want a high firm value, because a high value indicates a high level of shareholder wealth. The purpose of this study was to determine the effect of Debt to asset ratio, total asset turnover, return on assets on firm value with firm size as a moderating variable in maritime companies listed on BEI in 2018-2021. Sample This research method is purposive sampling and obtained as many as 76 samples that meet the criteria of 184 company data that became observational data. However, after changing data and outliers by reason of data normalization, the remaining 51 samples. The analytical technique used in this study is Moderation Regression Analysis. The results of this study indicate that the debt to asset ratio, return on assets, and firm size have a significant effect on firm value, but total asset turnover has an insignificant effect on firm value. Firm size does not significantly strengthen the effect of debt to asset ratio and total asset turnover on firm value. firm size does not significantly weaken return on assets to firm value. debt to asset ratio, total asset turnover, return on assets, firm size and moderating interaction variables together have an influence on firm value. Coefficient of determination test results shows that the independent variable, the moderating variable, and the interaction of the two variables able to explain the dependent variable of 49.5%, while the remaining 50.5% is explained by other variables not explained in this study.

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