MAQASHID SYARIAH INDEX DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN ASURANSI SYARIAH

This study aims to examine the effect of maqashid syariah index, an independent board of commissioners on firm value by mediating profitability. The population in this study is sharia insurance companies listed on the Indonesia Stock Exchange. The independent variable of this study is maqashid syariah index (X1) and independent board of commissioners (X2), while the mediating variable namely profitability (Z), and the dependent variable of this study is the value of the company (Y). The method of this research uses quantitative research methods using secondary data. The sampling technique uses a purposive sample method and is based on predetermined criteria. From the sampling method applied, 11 insurance companies were listed on the Indonesia Stock Exchange (IDX) for the period of 2015 - 2018. Data analysis techniques used regression analysis and path analysis using SPSS 22. The results showed that the maqashid syariah index had an effect on profitability, the independent board of commissioners had no effect on profitability, the maqashid sharia index had no effect on firm value, the independent board of commissioners had an effect on company value, partial mediation had influence on maqashid index on firm value, profitability does not mediate the influence of the independent board of commissioners on the value of the company.

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MAQASHID SYARIAH INDEX DAN DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN ASURANSI SYARIAH

I-Finance a Research Journal on Islamic Finance ◽

10.19109/ifinance.v6i1.5463 ◽

2020 ◽

Vol 6 (1) ◽

pp. 30-45

Author(s):

Puji Sahara ◽

Titin Hartini ◽

Sri Delasmi Jayanti

Keyword(s):

Firm Value ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Insurance Companies ◽

Quantitative Research Methods ◽

Company Value ◽

Independent Variable ◽

Sample Method

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PROFITABILITY MEDIATES THE EFFECT OF INVESTMENT DECISIONS ON COMPANY OF VALUE

Media Mahardhika ◽

10.29062/mahardika.v18i3.180 ◽

2020 ◽

Vol 18 (3) ◽

pp. 423

Author(s):

Aprih Santoso

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Statistical Tests ◽

Investment Decisions ◽

Secondary Data ◽

Sampling Technique ◽

Insurance Companies ◽

Public Insurance ◽

Going Public ◽

Company Value

The objectives of this study are: analyze and empirically test the effect of investment decisions on the profitability of going public insurance companies listed on the Indonesia Stock Exchange in 2013-2018; analyze and empirically test the effect of investment decisions on the value of go public insurance companies listed on the Indonesia Stock Exchange in 2013-2018 and analyze and test empirically the effect of profitability on the value of go public insurance companies listed on the Indonesia Stock Exchange in 2013-2018. The type of data used is secondary data in the form of annual financial statements of listed companies listed on the Indonesia Stock Exchange. The population of this research is publicly listed insurance companies listed on the Indonesia Stock Exchange in 2013-2018. The sampling technique was carried out using purposive sampling, the sample of which went public insurance companies listed on the Indonesia Stock Exchange in 2013-2018 totaling 60 issuers. Data analysis techniques used are descriptive statistical tests, classic assumption tests, multiple linear regression tests, mediation variable tests and model feasibility tests. Based on the results of research testing concluded that: (1) Investment decisions have a negative and significant effect on profitability. (2) Investment decisions have a positive and significant effect on company value. (3) Profitability has a positive and significant effect on firm value. (4) Profitability cannot mediate between investment decisions and firm value. Variation of investment and profitability decision variables used in this model is able to explain variations in the variable value of companies going public insurance listed on the Indonesia Stock Exchange 2013-2018 64%, while the rest is influenced or explained by other variables not included in this research model.

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NILAI PERUSAHAAN: KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN DAN PROFITABILITAS

EKOMABIS: Jurnal Ekonomi Manajemen Bisnis ◽

10.37366/ekomabis.v1i01.9 ◽

2020 ◽

Vol 1 (01) ◽

pp. 117-130

Author(s):

Afif Taftazani ◽

Eka Suryani

Keyword(s):

Firm Value ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Coefficient Of Determination ◽

Dividend Payout ◽

Return On Equity ◽

Book Value ◽

Equity Ratio

This study aims to determine the effect of Debt to Equity Ratio (DER), Dividend Payout Ratio (DPR) and Return on Equity (ROE) on the value of the company or Price to book value (PBV) on the Indonesia Stock Exchange. The type of this research is quantitative research. The Data on this research is secondary data derived by collectin from literature and documentation. The sample in this study is 16 companies which listed on the Indonesia Stock Exchange in the 2012-2017 period. The sampling technique uses a non-probability sampling method. To analyze the data using a panel data regression test with software Eviews 9. The results of the analysis show that a partial debt to equity ratio has a positive and significant impact on firm value (PBV), while dividend payout ratio and return on equity have no significant impact on company value (PBV). The coefficient of determination (R2) is 0.9378 or 93.78%. This shows that 93.78% of the company's value (PBV) is influenced by the debt to equity ratio, dividend payout ratio and return on equity. While the remaining 6.22% of the company's value (PBV) is influenced by other factors. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh debt to equity ratio (DER), divident payout ratio (DPR) dan return on equity (ROE) terhadap nilai perusahaan (Price to book value) (PBV) di Bursa Efek Indonesia. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Data dalam penelitian ini menggunakan data sekunder yang berasal dari kepustakaan dan dokumentasi. Sampel dalam penelitian ini adalah 16 perusahaan yang terdaftar dalam Bursa Efek Indonesia periode 2012-2017. Teknik pengambilan sampel dalam penelitian ini menggunakan metode non probality sampling. Analisis yang digunakan menggunakan uji regresi panel dengan software eviews 9. Berdasarkan analisis data yang dilakukkan dalam analisis menunjukkan debt to equity ratio secara parsial berpengaruh secara positif dan signifikan terhadap nilai perusahaan (PBV), sedangkan dividend payout ratio dan return on equity tidak berpengaruh terhadap nilai perusahaan (PBV). Koefisien determinasi (R2) sebesar 0,9378 atau sebesar 93,78%. Ini menunjukkakn bahwa 93,78% nilai perusahaan (PBV) dipengaruhi oleh debt to equity ratio, dividend payout ratio dan. return on equity. Sedangkan sisanya sebesar 6,22% nilai perusahaan (PBV) dipengaruhi oleh faktor lain

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RETURN ON EQUITY, DEBT TO TOTAL ASSET RATIO, AND COMPANY VALUE

Riset ◽

10.37641/riset.v3i2.88 ◽

2021 ◽

Vol 3 (2) ◽

pp. 534-549

Author(s):

Rahmawati Hanny Yustrianthe ◽

Sufyana Mahmudah

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Total Asset ◽

Manufacturing Companies ◽

Return On Equity ◽

Company Value ◽

Normality Test ◽

Positive Effect

This study aimed to determine the effect of Return on Equity (ROE) and Debt to Total Asset Ratio (DAR) on Firm Value in manufacturing companies listed on the Indonesia’s Stock Exchange 2015-2019, both partially and simultaneously. The research was categorized as an associative research by using. 179 companies listed on the Indonesia Stock Exchange (BEI) as a population. The sample obtained from 63 companies were selected using purposive sampling technique. The data in this study are secondary data obtained through the Indonesia Stock Exchange (BEI) and related company websites then being analyzed with multicollinearity test, heteroscedasticity test, autocorrelation test, multiple linear regression test, and normality test. The results showed that the Return on Equity (ROE) has a positive effect on Firm Value, Debt to Total Asset Ratio (DAR) has no significant effect on firm value, and Return on Equity (ROE) & Debt to Total Asset Ratio (DAR) has affect on firm value. Keywords: ROE, DAR, Book Value.

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PENGARUH INTELLECTUAL CAPITAL, LEVERAGE, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.2.259-277 ◽

2021 ◽

Vol 2 (2) ◽

pp. 259-277

Author(s):

Azlin Shakila Putri ◽

Desrir Miftah

Keyword(s):

Intellectual Capital ◽

Firm Value ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Return On Equity ◽

Panel Data Regression ◽

Data Regression ◽

Equity Ratio

The objective of this study is to analyze the influence of intellectual capital, leverage, profitability and liquidity on firm value. Firm value is measured by price to book value (PBV), leverage is measured by debt to equity ratio (DER), profitability by return on equity (ROE) and liquidity by current ratio (CR). This research method is a quantitative research with sampling using a purpose sampling technique based on predetermined characteristics as many as 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. The type of data used is secondary data and the analytical method used is panel data regression using Eviews. The results show that intellectual capital, leverage, profitability have a significant effect on firm value. However, liquidity has no effect on firm value.

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Corporate Social Responsibility Dalam Value Perusahaan Dengan Profitabilitas Dan Ukuran Perusahaan Sebagai Variabel Moderating

Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak ◽

10.30741/assets.v3i1.368 ◽

2019 ◽

Vol 3 (1) ◽

pp. 57-66

Author(s):

Muuchamad Taufiq

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Firm Value ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Positive Influence ◽

External Data ◽

Company Value ◽

Corporate Social

This study aims to determine whether the Corporate Social Responsibility affect the value of the company to profitability and the size of the company as variable moderang. This study is based on the theory that the rise and fall in value is influenced by the reporting company's Corporate Social Responsibility towards the public and variable proritabilitas well as the size of company that is considered capable of affecting the value of the company as Corporate Social Responsibility reporting to company value decreases and increases. This research is a quantitative research in the form of hypothesis testing. The method used in this research is descriptive statistical methods, this study uses an external data source with secondary data obtained from the financial statements issued by companies listed on the Indonesian Stock Exchange (BEI),. The test in doing this research is the analysis of test data and test hypotheses and test the significance of studies using multiple linear regression. The results showed Corporate Social Responsibility positive effect on firm value with significance 0.012. Profitability as a moderating variable 1 does affect the Corporate Social Responsibility and the value of the company the significance value of 0.048. The size of the company as a moderating variable 2 is considered a positive influence on Corporate Social Responsibility and the value of the company with a significance value of 0.049. This research is consistent with prior research as explained in the discussion.

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Analisis Faktor- Faktor yang Memengaruhi Nilai Perusahaan di Sektor Properti dan Real Estate Terdaftar di Bursa Efek Indonesia pada Tahun 2014 - 2018

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v4i6.9791 ◽

2020 ◽

Vol 4 (6) ◽

pp. 246

Author(s):

Andy Andy ◽

Suwinto Johan

Keyword(s):

Real Estate ◽

Capital Structure ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Positive Influence ◽

Descriptive Research ◽

Independent Variable

The main issues examined in this study are the effect of profitability, capital structure, and firm size on firm value. The type of research used is descriptive research. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange, amounting to 55 companies. The sampling technique was determined by purposive sampling so that 24 companies could be sampled. The data used in this study are secondary data. The dependent variable is firm value and the independent variable is profitability of capital structure, and firm size. The analytical model used is multiple linear regression analysis.From the results of hypothesis testing it is found that: First, profitability has a significant effect on firm value with a sig value of 0,000 <α = 0.05. Second, capital structure affects the value of the company with a sig value of 0.024 <α = 0.05. Third, the size of the company affects the value of the company with a sig value of 0.699> α = 0.05. Fourth, profitability, capital structure, and company size significantly influence the value of the company with sig 0,000 <α = 0.05.Based on the results of the study, researchers suggest to companies 1. In order to continue to increase profits so that profitability with increased profitability will affect the increase in firm value. 2. In order to be able to maintain its capital structure in order to be able to influence the value of the company. In addition the company must also maintain assets because with high assets will increase the value of ln total assets so that the size of the company will be high which will have a positive influence on the value of the company.

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Pengungkapan Enterprise Risk Management dan Nilai Perusahaan: Peran Moderasi Umur dan Ukuran Perusahaan

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i11.p15 ◽

2021 ◽

Vol 31 (11) ◽

pp. 2867

Author(s):

Ni Kadek Ayu Asri Anggreni ◽

Herkulanus Bambang Suprasto ◽

Dodik Ariyanto ◽

I Gusti Ngurah Agung Suaryana

Keyword(s):

Risk Management ◽

Firm Size ◽

Firm Value ◽

Stock Exchange ◽

Secondary Data ◽

Sampling Technique ◽

Enterprise Risk Management ◽

Annual Reports ◽

Insurance Companies ◽

Enterprise Risk

The purpose of the study was to obtain empirical evidence regarding the effect of enterprise risk management (ERM) disclosure on firm value with the role of age and firm size as moderating. The sampling technique used is purposive sampling technique. The data used in this study is secondary data obtained from the annual reports of insurance companies and financial institutions listed on the Indonesia Stock Exchange for the 2018-2019 period. The data analysis technique used moderated regression analysis (MRA). The results of the analysis show that ERM disclosure has a significant negative effect on the firm value of financing and insurance institutions. Firm age weakens the effect of ERM disclosure on firm value with a quasi moderator type of moderation. Firm size is not proven to moderate the effect of ERM disclosure on firm value and is a moderating predictor. Keywords : Firm Value; Enterprise Risk Management Disclosure;, Company Age; Company Size.

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THE EFFECT OF GOOD CORPORATE GOVERNANCE AND TAX PLANNING ON COMPANY VALUE

ECONOMICS & ACCOUNTING JOURNAL ◽

10.32493/eaj.v1i3.y2018.p234-241 ◽

2018 ◽

Vol 1 (3) ◽

pp. 234

Author(s):

Angga Hidayat ◽

Nike Yuliah

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Firm Value ◽

Quantitative Research ◽

Stock Exchange ◽

Secondary Data ◽

Tax Planning ◽

Manufacturing Companies ◽

Company Value ◽

Good Corporate Governance

This study aims to analyze the influence of Good Corporate Governance and tax planning on corporate value. This research is a type of quantitative research. The type of data used is secondary data obtained from www.idx.co.id and the company's website. The analytical method used is multiple regression analysis using SPSS version 22 software. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the period 2013-2017. While the sample of this study was determined by purposive sampling method to obtain a total of 105 data that could be processed.Based on the results of good corporate governance regression analysis which is represented by institusional ownership proxy has a significant effect on firm value and tax planning has a significant effect on firm value.

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PENGARUH SOLVABILITAS, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018)

Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) ◽

10.36085/jam-ekis.v3i2.804 ◽

2020 ◽

Vol 3 (2) ◽

Author(s):

Otes Suriana ◽

Fraternesi Fraternesi ◽

Erwin Febriansyah

Keyword(s):

Firm Value ◽

Stock Price ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

Coefficient Of Determination ◽

Manufacturing Companies ◽

Company Value

Company value is the price that prospective buyers are willing to pay if the company is sold. Company value is defined as market value. Because the value of the company can provide maximum prosperity for shareholders if the company's stock price increases. The higher the stock price, the higher the shareholder prosperity. This study aims to find out how much influence solvency, profitability, and liquidity have on firm value. The data used in this study are secondary data obtained from the financial statements of manufacturing companies listed on the Stock Exchange in the 2016-2018 period. The sampling technique used was purposive sampling. The number of companies sampled in this study were 35 companies so that the total sample of the study was 105 observations. The data analysis method used is multiple linear regression analysis. The results of this study are still many variables outside the study that can explain the value of the company. The coefficient of determination is 0.495, which means 49.5% of the company's value is influenced by these variables, while the rest is explained by other variables. Based on the results it can be concluded that solvency, profitability, and liquidity have a significant effect on firm valueKeywords: Solvency, Profitability, Liquidity, and Firm Value

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