Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies

This study aims to analyze and empirically test the impact of financial leverage on investment decisions, firms' value, and the role of investment decisions as a mediator. This study uses a quantitative approach with secondary data. Manufacturing companies listed on the Indonesia Stock Exchange...

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Main Authors: Misrah Misrah, Arifin Arifin
Format: Article
Language:English
Published: LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis 2024-12-01
Series:JAS (Jurnal Akuntansi Syariah)
Subjects:
Online Access:https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1897
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author Misrah Misrah
Arifin Arifin
author_facet Misrah Misrah
Arifin Arifin
author_sort Misrah Misrah
collection DOAJ
description This study aims to analyze and empirically test the impact of financial leverage on investment decisions, firms' value, and the role of investment decisions as a mediator. This study uses a quantitative approach with secondary data. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2022 are the research population. Sampling was done using purposive sampling, and a sample of 117 companies was obtained. The data analysis technique used structural equation modeling. The study's results showed that leverage did not affect investment decisions. However, leverage showed a positive effect on firms' value. Investment decisions have a positive effect on firms' value. Investment decisions can mediate the effect of leverage on firms' value. This study theoretically offers a framework for understanding the role of financial leverage on firm value through investment decisions. In addition, this study can be a reference for further research. Practically, this study can be a reference for investors in choosing stock investments and stakeholders in manufacturing companies to overcome obstacles, maximize market value, and optimize capital structure.
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issn 2549-3086
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language English
publishDate 2024-12-01
publisher LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
record_format Article
series JAS (Jurnal Akuntansi Syariah)
spelling doaj-art-cac09fe9a0fc402eaf432c97a4bc5a602025-08-20T02:19:37ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762024-12-018218420210.46367/jas.v8i2.18971897Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing CompaniesMisrah Misrah0Arifin Arifin1Universitas Megarezky, Makassar, IndonesiaUniversitas Ichsan Gorontalo, Gorontalo, IndonesiaThis study aims to analyze and empirically test the impact of financial leverage on investment decisions, firms' value, and the role of investment decisions as a mediator. This study uses a quantitative approach with secondary data. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2022 are the research population. Sampling was done using purposive sampling, and a sample of 117 companies was obtained. The data analysis technique used structural equation modeling. The study's results showed that leverage did not affect investment decisions. However, leverage showed a positive effect on firms' value. Investment decisions have a positive effect on firms' value. Investment decisions can mediate the effect of leverage on firms' value. This study theoretically offers a framework for understanding the role of financial leverage on firm value through investment decisions. In addition, this study can be a reference for further research. Practically, this study can be a reference for investors in choosing stock investments and stakeholders in manufacturing companies to overcome obstacles, maximize market value, and optimize capital structure.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1897firms' valueinvestment decisionsfinancial leveragemanufacturing companies
spellingShingle Misrah Misrah
Arifin Arifin
Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies
JAS (Jurnal Akuntansi Syariah)
firms' value
investment decisions
financial leverage
manufacturing companies
title Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies
title_full Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies
title_fullStr Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies
title_full_unstemmed Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies
title_short Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies
title_sort relationship of financial leverage on investment decisions and firms value evidence from indonesia manufacturing companies
topic firms' value
investment decisions
financial leverage
manufacturing companies
url https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/1897
work_keys_str_mv AT misrahmisrah relationshipoffinancialleverageoninvestmentdecisionsandfirmsvalueevidencefromindonesiamanufacturingcompanies
AT arifinarifin relationshipoffinancialleverageoninvestmentdecisionsandfirmsvalueevidencefromindonesiamanufacturingcompanies