Pengaruh Ukuran Perusahaan, Kebijakan Hutang, Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2020)

Kalbuana, Nawang; Yohana, Yohana; Bp, Andi Intan; Cahyadi, Catra Indra

doi:10.34128/jra.v4i2.79

Cited by 12 publications

(19 citation statements)

References 2 publications

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“…Hasil penelitian ini menjelaskan bahwa ukuran perusahaan sebagai variabel kontrol merupakan salah satu karakteristik yang mampu mempengaruhi nilai perusahaan. Hasil penelitian ini sejalan dengan hasil penelitian milik Dwiastuti & Juliana (2019), Irawan & Kusuma (2019), Ramdhonah et al (2019), dan Yohana et al (2021) yang menyatakan bahwa ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan. Ukuran perusahaan berpengaruh negatif terhadap nilai perusahaan dikarenakan investor melihat bahwa perusahaan yang memiliki ukuran perusahaan yang dalam hal ini aset yang besar biasanya menetapkan laba ditahan yang cenderung lebih besar dibandingkan dengan dividen yang dibagikan oleh perusahaan kepada pemegang saham.…”

Section: Tabel 3 Hasil Uji Normalitasunclassified

Modal Intelektual, Nilai Perusahaan, dan Manajemen Risiko sebagai Variabel Moderasi

Putri,

Wirajaya

2023

E-Jurnal Akuntansi

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The purpose of this study was conducted to find out, analyze, and obtain empirical evidence regarding the effect of intellectual capital on firm value with risk management as a moderating variable and firm size as a control variable. The theory used in this research is signal theory and resource theory. The population used in this study are all banking companies that are registered and listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used was purposive sampling method and the number of samples obtained was 69 observations. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that intellectual capital has a positive effect on firm value, risk management is able to strengthen the positive influence of intellectual capital on firm value. Kata Kunci: Profitabilitas; Ukuran Perusahaan; Growth; CSR DisclosureKeywords: intellectual capital; firm value; risk management

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Section: Tabel 3 Hasil Uji Normalitasunclassified

Modal Intelektual, Nilai Perusahaan, dan Manajemen Risiko sebagai Variabel Moderasi

Putri,

Wirajaya

2023

E-Jurnal Akuntansi

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“…Semakin tinggi profitabilitas, semakin tinggi pula laju keuntungan dari investasi yang dilakukan investor dalam suatu perusahaan. Hasil penelitian Ambarwati dan Vitaningrum (2021), Yohana et al, (2021), Iman et al, ( 2021) Kebijakan hutang adalah kebijakan perusahaan sejauh mana menggunakan hutang sebagai sumber pendanaannya (Ecodemica et al, 2019). Kebijakan hutang berguna untuk mengetahui sejauh mana perusahaan dibiayai oleh hutang.…”

Section: Pendahuluanunclassified

“…Kebijakan hutang berguna untuk mengetahui sejauh mana perusahaan dibiayai oleh hutang. Penelitian Ecodemica et al, (2019), Nasution, (2020), Yohana et al, (2021) menyatakan bahwa kebijakan hutang berpengaruh terhadap firm value. Akan tetapi berbeda dengan penelitian yang dilakukan oleh Rahma dan Arifin, (2021) yang menyatakan kebijakan hutang tidak berpengaruh terhadap firm value.…”

Section: Pendahuluanunclassified

Determinan Firm Value Perusahaan Property Dan Real Estate

Kurniawan,

Marhamah,

Heridiansyah

2023

stiesmg

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Abstract. Firm Value is an investor's perception of a company's level of success which is often linked to share prices. Firm value is investors' perception of a company which is reflected in its stable share price in the long term. Firm value is proxied by Price Book Value (PBV), which is the comparison between the share price and the book value per share. This research aims to examine the effect of profitability on firm value in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research is 81 property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sample in this study used the Purposive Sampling method so that a sample of 15 issuers was obtained. The variables in this research are Profitability, Leverage, Debt Policy, Liquidity, and Firm Value. The analytical method used in this research is multiple linear regression analysis. Based on the results of data analysis, it is concluded that the profitability variable has no significant effect on Firm Value, the leverage variable has no significant effect on Firm Value, the debt policy variable has no significant effect on Firm Value, the liquidity variable has a significant effect on Firm Value. For investors and potential investors, to look more carefully at market conditions and examine more closely the financial reports submitted by issuers (companies) before making investments, especially in relation to the amount of debt, in making debt policies, companies must pay more attention to liquidity and business risk factors.

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“…Hasil penelitiannya mengungkapkan bahwa kebijakan hutang berpengaruh terhadap nilai perusahaan. Hal ini juga sejalan dengan penelitian (Hertina et al, 2019), (Kalbuana et al, 2021) dan (Salmah et al, 2022).…”

Section: Latar Belakangunclassified

Pengaruh Kebijakan Hutang dan Profitabilitas Terhadap Nilai Perusahaan

Khotimah

Pratiwi

Simbolon

et al. 2022

Wawasan

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A company definitely aims to make a profit. The company also has a purpose to prosper the owners by maximizing the value of the company. The higher the value of a company will reflect that it has high prosperity for stock owners. This study was conducted with the aim of providing empirical evidence of the influence of debt and profitability policies on corporate value in agricultural sector companies listed on the IDX for the 2019-2021 period. This study uses the population of agricultural sector companies recorded on the IDX in 2019-2021. Then the use of samples obtained by adopting purposive sampling method. Descriptive statistical test method and multiple linear regression test into data analysis techniques in this study. This study gives the result that the debt policy and profitability have no influence on the variable value of the company.

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Pengaruh Ukuran Perusahaan, Kebijakan Hutang, Profitabilitas Terhadap Nilai Perusahaan (Studi Kasus Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016 – 2020)

Cited by 12 publications

References 2 publications

Modal Intelektual, Nilai Perusahaan, dan Manajemen Risiko sebagai Variabel Moderasi

Modal Intelektual, Nilai Perusahaan, dan Manajemen Risiko sebagai Variabel Moderasi

Determinan Firm Value Perusahaan Property Dan Real Estate

Pengaruh Kebijakan Hutang dan Profitabilitas Terhadap Nilai Perusahaan

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