Faktor-faktor Yang Mempengaruhi Firm Value Perusahaan Manufaktur di Bursa Efek Indonesia

Artikel yang berjudul “Faktor-faktor yang Mempengaruhi Firm Value Perusahaan Manufaktur di Bursa Efek Indonesia” yang ditulis oleh Bella Valentina Lesmana & Muh. Arief Effendi,  Published tgl 2023-09-30 pada E-Jurnal Akuntansi TSM Vol 3 No 3 (2023) halaman 89 – 98 , dapat diunduh (download) langsung pada link berikut : https://jurnaltsm.id/index.php/EJATSM/article/view/2205 atau DOI : https://doi.org/10.34208/ejatsm.v3i3.2205 . Artikel tersebut saat masih berupa makalah (paper) sudah dipresentasikan pada acara Konferensi Ilmiah Akuntansi (KIA) 10 yang diselenggarakan oleh Forum Dosen Akuntansi (FORDA) DKI Jakarta Ikatan Akuntan Indonesia -Kompartemen Akuntan Pendidik (IAI KAPd) di kampus Universitas Muhammadiyah Jakarta (UMJ)  pada tanggal 9 – 10 Maret 2023 secara Virtual Online via Zoom Cloud Meeting

Abstract

The purpose of this research is to analyze the effect of the independent variables, current ratio, debt to equity ratio, return on asset, firm size, institutional ownership, and managerial ownership on the dependent variable of firm value. The population of the sample in this research used from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. The sample used and selected based on the purposive sampling method from the data collected, which obtained 73 manufacturing companies that met the criteria. The analytical method used in this research is multiple regression analysis method. The result of the study prove that the current ratio, firm size, institutional ownership, and management ownership have no effect on firm value, while other independent such as debt to equity ratio, return on asset, and firm size have an influence on firm value.

Keywords: Current Ratio, Debt to Equity Ratio, Firm Value, Firm Size, Institutional Ownership, Managerial Ownership, Return on Asset

Filed under: Uncategorized |