Title:
THE EFFECT OF COMPANY SIZE AND LEVERAGE ON FIRM VALUE WITH COMPANY FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE (STUDY ON THE CONSUMER NON-CYCLICALS SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE 2018-2021)

Authors:
Shelomita Andriani and Triyono, Indonesia

Abstract:
This study aims to investigate whether there is an effect of company size and leverage on firm value and company financial performance as an intervening variable in consumer-non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2021 period. The results of this research show that the variable size and leverage have no effect on firm value. Variable size has a positive and significant influence on the company's financial performance. The leverage variable has a negative and significant effect on the company's financial performance. The company's financial performance variable has a positive and significant influence on firm value. The company's financial performance variable is able to mediate the relationship between size and leverage with firm value. Annual reports and financial reports are used as sources of data collection. The purposive sampling method was used to determine the data sample in this study.