Pengaruh Related-Party Transaction, Kebijakan Hutang dan Profitabilitas Terhadap Nilai Perusahaan Pada Sektor Property dan Real Estate Yang terdaftar di Bei Tahun 2017-2021 dengan Ukuran Perusahaan sebagai Variabel Moderasi

Abstract

This study aims to find out whether related-party transactions, debt policies, and profitability affect company value in property and real estate sector companies listed on the IDX in the 2017-2021 period. The data in this study used secondary data obtained from the idx.com website. This study used 65 companies as a population, and used a purposive sampling method, 39 companies were used as a sample that complied with the established criteria. Data were processed using SPSS version 25.0 and using multiple linear regression analysis. The results of this study indicate that debt policy has no effect on firm value. Meanwhile, related-party transactions, profitability affect the value of the company.