Faktor yang mempengaruhi Nilai Perusahaan
Keywords:
company size, liquidity, profitability, leverage, asset structure
Abstract
This study examines the effect of company size, liquidity, profitability, leverage and asset structure on company value in manufacturing companies listed on the Indonesian stock exchange in 2019-2021.
Firm size is measured using ln total assets, liquidity is measured using the current ratio, profitability is measured using NPM, leverage is measured using DER, asset structure is measured using current assets to total assets and company value is measured using PBV.
the sampling method uses purposive sampling with the 2019-2021 research period. This study uses secondary data. the relationship and influence between variables is explained by using the t test method.
The research results show that firm size, liquidity and asset structure have no significant effect on firm value. while profitability and leverage have a significant effect on firm value
References
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[12] Fajaria, A. Z.,, and Isnalita. 2018. "The Effect of Profitability, Liquidity, Leverage and Firm Growth of Firm Value with its Dividend Policy as a Moderating Variable." Variable. International Journal of Managerial Studies and Research, 6 (10): 55-69.
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[20] Sofia, E.N., and Akhmadi. 2018. "Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Intervening." Jurnal Tirtayasa Ekonomika. 13 (1): 183-212
[21] Sondakh, R. 2019. "The Effect Dividend Policy, Liquidity, Profitability And Firm Size On (Noor Fauziah dan Bambang Sudiyatno Dinamika Akuntansi et al., 2015)Firm Value In Financial Services Sector Industries Listed In Indonesia Stock Exchange 2015- 2018." Period. Journal Accountability, 08 (2): 91-101.
[22] Permata Dewi, E., & Nurhayati, I. (2022). Pengaruh Leverage Dan Profitabilitas Terhadap Manajemen Laba Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi. Jurnal GeoEkonomi, 13(1), 40–54. https://doi.org/10.36277/geoekonomi.v13i1.178
[23] Khumairoh, SE,M.Ak Nawang Kalbuana, and Henny Mulyati, SE.M.Com. n.d. "PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Garment dan Textile yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015)." Syariah Paper Accounting FEB UMS 71-81.
[24] Nurhayati, Ida, and Andi kartika. 2020. "PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR TAHUN 2016-2018." Dinamika Akuntansi, Keuangan dan Perbankan 9 (2): 133-144.
[25] Irsad, Moch., and Sri Sudarsi. 2020. "PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2017)." Proceeding SENDIU 553-559.
[2] Fakhrana Oktaviarni, Yetty Murni, B. S. (2018). 304221599. Jurnal Akuntansi Universitas Jember, 16(2), 83–97.
[3] Farizki, F. I., Suhendro, S., & Masitoh, E. (2021). Pengaruh Profitabilitas, Leverage, Likuiditas, Ukuran Perusahaan Dan Struktur Aset Terhadap Nilai Perusahaan. Ekonomis: Journal of Economics and Business, 5(1), 17. https://doi.org/10.33087/ekonomis.v5i1.273
[4] Grediani, E., & Dianingsih, M. (2022). 82650-97-272380-1-10-20220426. Jurnal Akuntansi, 32(4), 877–888.
[5] I Gusti Ngurah Agung Dharmaputra, Ni Wayan Rustiarini, N. P. S. D. (2022). 1.+I+Gusti+Ngurah+Agung+Dharmaputra-Ni+Wayan+Rustiarini-2141-2149. Jurnal Karma (Karya Riset Mahasiswa Akuntansi), 2(1), 2022.
[6] Irawan, D., & Kusuma, N. (2019). PENGARUH STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. Jurnal Aktual STIE Trisna Negara, 17(1), 66–81.
[7] Mita Tegar Pribadi. (2018). Progress Conference. Progress Conference, 1(1), 372–385. http://proceedings.stiewidyagamalumajang.ac.id/index.php/progress
[8] Oktaviani Wiariningsih, Achmad Tavip Junaedi, H. P. P. (2019). garuda1012344. EFFECT OF GOOD CORPORATE GOVERNANCE AND LEVERAGE ON FINANCIAL PERFORMANCE AND CORPORATE VALUE IN MINING COMPANIES LISTED ON IDX FOR THE YEAR 2013-2016, 7(1), 18–29.
[9] Patricia, Primsa bangun, M. U. T. (2018). admin,+Pengaruh+Profitabilitas. Jurnal Manajemen Bisnis, 13(1), 25–42.
[10] Siti Khuswatun Khasanah, T. A. (2019). Goodwill : Jurnal Penelitian Akutansi. Jurnal Penelitian Akuntansi, 1(1), 15–24. www.idx.co.id.
[11] Sutama, D. R., & Lisa, E. (n.d.). PENGARUH LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Sektor Manufaktur Food and Beverage yang terdaftar di Bursa Efek Indonesia).
[12] Fajaria, A. Z.,, and Isnalita. 2018. "The Effect of Profitability, Liquidity, Leverage and Firm Growth of Firm Value with its Dividend Policy as a Moderating Variable." Variable. International Journal of Managerial Studies and Research, 6 (10): 55-69.
[13] Herawati, and Lidya Nafitri Ayu. 2017. "Pengaruh Ukuran Perusahaan, Leverage, Pertumbuhan Penjualan dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan yang terdapat dalam Indeks LQ45. STIE Perbanas Surabaya."
[14] Isnaini, A. N., Nurlaela, S.,, and K. H. Titisari. 2020. "Struktur Modal , Profitabilitas , Likuiditas , Ukuran Perusahaan Dan Nilai Perusahaan Property dan Real Estate." Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI), 5 (3): 226-238.
[15] Makhdalena, M. 2018. "Pengaruh Blockholders Ownership, Firm Size dan Leverage terhadap Kinerja Keuangan Perusahaan." EKUITAS (Jurnal Ekonomi dan Keuangan) 18 (3).
[16] Odum, A. N., Chinwe, G., Omeziri, R. I., & Egbunike, C. F. 2019. "Impact of Dividend Payout Ratio on the Value of Firm: A Study of Companies Listed on the Nigerian Stock Exchange." Indonesian Journal of Contemporary Management Research, 1 (1): 25.
[17] Putra, I. G. W. R.,, and I. B. P. Sedana. 2019. "Capital structure as a mediation variable: Profitability and liquidity on company value in real estate companies in Indonesia stock exchange." International Research Journal of Management, IT and Social Sciences, 6 (4): 62-72.
[18] Saragih, J. R., Maksum, A.,, and K. Erwin. 2019. "Analysis Of The Effect Of Firm Size, Capital Structure, Firm Growth And Financial Performance On Firm Value In Manufacturing Companies Listed In Indonesia Stock Exchange 2014-2017." International Journal Of Public Budgeting, Accountung And Finance, 2 (1): 1-10.
[19] Setiadharma, S., & Machali, M. 2017. "The effect of asset structure and firm size on firm value with capital structure as intervening variable." Journal of Business & Financial Affairs, 6 (4): 1-5.
[20] Sofia, E.N., and Akhmadi. 2018. "Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan dengan Kebijakan Hutang Sebagai Variabel Intervening." Jurnal Tirtayasa Ekonomika. 13 (1): 183-212
[21] Sondakh, R. 2019. "The Effect Dividend Policy, Liquidity, Profitability And Firm Size On (Noor Fauziah dan Bambang Sudiyatno Dinamika Akuntansi et al., 2015)Firm Value In Financial Services Sector Industries Listed In Indonesia Stock Exchange 2015- 2018." Period. Journal Accountability, 08 (2): 91-101.
[22] Permata Dewi, E., & Nurhayati, I. (2022). Pengaruh Leverage Dan Profitabilitas Terhadap Manajemen Laba Dengan Kepemilikan Manajerial Sebagai Variabel Moderasi. Jurnal GeoEkonomi, 13(1), 40–54. https://doi.org/10.36277/geoekonomi.v13i1.178
[23] Khumairoh, SE,M.Ak Nawang Kalbuana, and Henny Mulyati, SE.M.Com. n.d. "PENGARUH LEVERAGE, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Garment dan Textile yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015)." Syariah Paper Accounting FEB UMS 71-81.
[24] Nurhayati, Ida, and Andi kartika. 2020. "PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR TAHUN 2016-2018." Dinamika Akuntansi, Keuangan dan Perbankan 9 (2): 133-144.
[25] Irsad, Moch., and Sri Sudarsi. 2020. "PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN, KEBIJAKAN DEVIDEN, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 – 2017)." Proceeding SENDIU 553-559.
Published
2023-07-01
How to Cite
PUTRI DYENTA NURCHOLIFAH. (2023). Faktor yang mempengaruhi Nilai Perusahaan. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi , 16(1), 70 - 77. https://doi.org/10.51903/kompak.v16i1.1048
Section
Articles
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