MENGULIK STRUKTUR MODAL DAN NILAI PERUSAHAAN

Jaelani  La Masidonda; Dwi  Hariyanti; Tri  Retno Hariyati

Penulis

Prof. Dr. Jaelani La Masidonda, S.E., M.M.

Universitas Darussalam Ambon

Prof. DR. Dwi Hariyanti, S.E., M.M., A.K., C.A.

oliteknik Negeri Ambon

Tri Retno Hariyati, S.E., M.Sa.

Politeknik Negeri Ambon

Kata Kunci:

Modal, Perusahaan

Sinopsis

Buku berjudul “Mengulik Struktur Modal dan Nilai Perusahaan“ ini mengupas secara komprehensif hubungan antara struktur modal dan nilai perusahaan, yang selama beberapa dekade menjadi topik sentral dalam manajemen keuangan korporasi. Dengan menggabungkan pendekatan teoritis dan empiris, buku ini menyajikan landasan akademik yang kuat sekaligus temuan-temuan praktis yang relevan untuk dunia bisnis masa kini.

Berlandaskan teori-teori klasik dan modern seperti Modigliani-Miller theorem, trade-off theory, pecking order theory, dan signaling theory, buku ini menjelaskan bagaimana keputusan manajerial mengenai proporsi utang dan ekuitas dapat mempengaruhi nilai perusahaan secara langsung maupun tidak langsung. Tidak hanya membahas secara konseptual, buku ini juga mengangkat hasil-hasil riset terkini yang bersumber dari jurnal internasional bereputasi dalam lima tahun terakhir, untuk memberikan perspektif empiris yang valid dan kontekstual.

Pembaca akan diajak menelusuri berbagai faktor internal (seperti profitabilitas, risiko bisnis, ukuran perusahaan) dan faktor eksternal (seperti kondisi pasar, ketidakpastian ekonomi, serta tata kelola perusahaan) yang memengaruhi struktur modal. Buku ini juga membedah permasalahan umum yang dihadapi perusahaan dalam menentukan struktur modal optimal, serta menyajikan rekomendasi strategis bagi manajer keuangan dalam membuat keputusan pembiayaan yang tepat.

Ditulis dengan gaya ilmiah namun tetap mudah dipahami, buku ini sangat cocok untuk mahasiswa tingkat akhir, akademisi, praktisi keuangan, analis investasi, dan pengambil kebijakan yang ingin memperdalam pemahaman mereka tentang strategi keuangan korporasi yang berbasis data dan teori mutakhir.

Bab

KATA PENGANTAR
DAFTAR ISI
BAB 01 PENDAHULUAN
BAB 02 LANDASAN TEORITIS STRUKTUR MODAL
BAB 03 LANDASAN TEORITIS NILAI PERUSAHAAN
BAB 04 INTERAKSI STRUKTUR MODAL DAN NILAI PERUSAHAAN
BAB 05 STRATEGI KEUANGAN UNTUK OPTIMALISASI STRUKTUR MODAL
BAB 06 TANTANGAN DAN PELUANG DALAM MENGELOLA STRUKTUR MODAL
BAB 07 KESIMPULAN DAN IMPLIKASI PRAKTIS
TENTANG PENULIS

Biografi Penulis

Prof. Dr. Jaelani La Masidonda, S.E., M.M., Universitas Darussalam Ambon

Prof. Dr. Jaelani La Masidonda, S.E., M.M., lahir pada tanggal 28 Agustus 1965 di Neira Kecamatan Banda Provinsi Maluku. Penulis memperoleh gelar Doktor dari Program Doktor Ilmu Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya pada tanggal 7 Februari 2013, dengan judul Disertasi “ Determinan Struktur Modal dan Dampak Struktur Modal Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur di Bursa Efek Indonesia). Selain itu, penulis memperoleh gelar Magister pada Program Pasca Sarjana di kampus yang sama Universitas Brawilaya pada taggal 19 Desember 2000. Sedangkan gelar Sarjana, penulis merupakan lulusan pertama dari Jurusan Manajemen Fakultas Ekonomi Universitas Darussalam Ambon.

Pada Saat ini penulis adalah sebagai Staf Pengajar pada Fakultas Ekonomi dan juga menjabat sebagai Wakil Rektor I Bidang Akademik Universitas Darussalam Ambon juga sebagai Ketua Satuan Pengawasan Internal LLDIKTI Wilayah XII Ambon serta sebagai Asesor BKD dan Asesor BAN PT. Sebelumnya penulis pernah menjadi staf pengajar pada STAIN Ambon dan STIA Said Perintah Masohi, pernah

menjabat sebagai Kepala Biro Administrasi Umum dan Keuangan, Kepala Biro Administrasi Akademik, Kepala Pusat Perencanaan dan Kerjasama Universitas Darussalam Ambon, Ketua Program Studi manajemen, Pembantu Dekan II dan Wakil Dekan pada Fakultas Ekonomi Universitas Darussalam Ambon, Ketua Lembaga Penelitian dan Pengabdian Masyarakat Universitas Darussalam Ambon serta Ketua Satuan Pengawasan Internal LLDIKTI Wilayah XII Ambon.-

Prof. DR. Dwi Hariyanti, S.E., M.M., A.K., C.A., oliteknik Negeri Ambon

Prof. DR. Dwi Hariyanti, S.E., M.M., A.K., C.A., lahir di kota Blora, tanggal 04 Juli 1976. Penulis memperoleh gelar Doktor dari Fakultas Ekonomi Universitas Brawijaya, Jurusan Akuntansi, pada tanggal 24 Juni 2014. Selain itu, penulis juga memperoleh gelas Magisternya pada program Pasca Sarjana pada kampus yang sama yaitu Universitas Brawijaya pada tanggal 17 Oktober 2000. Sedangkan, gelar Sarjana penulis merupakan jebolan dari Universitas Widya Gama Malang pada tanggal 09 Pebruari 1998. Adapun judul desertasi penulis adalah “ Dominasi Peran Audit Internal dalam Proses Audit”

Pada saat ini, Penulis sebagai anggota profesi akuntan Indonesia. Selain itu, sebagai staf pengajar Politeknik Negeri Ambon, Staf Pengajar Pasca Sarjana Universitas Pattimura. Penulis saat ini menjadi assesor BAN PT mulai tahun 2023-sekarang. Reviewer KemendiktiSaintek Penelitian, Reviwer Penelitian dan Pengabdian pada berbagai kampus Politeknik se Indoensia dan Universitas di wilayah LLDIKTI XII Maluku dan Maluku Utara, Reviwer jurnal Nasioanal terakreditasi dan jurnal Internasional. Penulis juga aktif sebagai narasumber tingkat nasional dan lokal serta Asessor BKD/LKD.

Sebelumnya, pernah menjabat sebagai Kepala Pusat Penelitian dan Pengabdian Masyarakat Politeknik Negeri Ambon, Ketua Program Studi Akuntansi Universitas Darussalam Ambon, Kepala Unit Penelitian dan Pengabdian Masyarakat pada Jurusan Akuntansi, Sekretaris Lembaga Penelitian dan Pengabdian Masyarakat Universitas Darussalam Ambon dan Pejabat Pembuat Komitmen KAPET SERAM.

Tri Retno Hariyati, S.E., M.Sa., Politeknik Negeri Ambon

Tri Retno Hariyati, S.E., M.Sa. Dosen Akuntansi Polnam Lulusan Magister Sains Akuntasi Universitas Brawijaya, Memiliki Karya Beberapa Buah Buku, Penelitian Dan Lolos Di Bidang Pengabdian Masyarakat. Pernah Lolos Di Even Nasional Dan Internasional Beliau Aktif Mengikuti Organisasi Masyarakat Tingkat Nasional, Internasional Dan Lolos Di Even Tersebut. Belau Lahir Bulan Maret 1979 Tepatnya Tanggal 4. Moto Beliau Putih, Bersih ,Suci. Beliau 3 Bersaudara Yang Paling Bungsu Terlahir Di Kota Blora, Jawa Tengah. Pernah Ikut Berpartisipasi Pembuatan Standar Akuntasi Keuangan Terutama Syariah. Pernah Membantu Pembentuan Etap, Sap, Serta Membantu Menentukan Standar Internasional Yang Tepat(Ifrs).

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