Pengaruh Ukuran Perusahaan dan Kinerja Keuangan Terhadap Nilai Perusahaan dengan Risiko Bisnis Sebagai Variabel Moderasi

Abstract

The aim of this research is to analyze the influence of company size and financial performance on company value with business risk as a moderating variable. The population in this research are property and real estate sector service companies listed on the IDX in 2018-2022. The research sample used was 26 companies taken based on purposive sampling technique. The research method used is a quantitative approach with secondary data collection techniques through company financial reports. The results in this study show that the company size variable does not have a significant effect on company value. Financial performance has a significant effect on company value. Business Risk cannot moderate company size on company value. Business Risk cannot moderate financial performance on company value.

 Keywords: Company Size, Financial Performance, Company Value, Business Risk