scholarly journals PENGARUH RETURN ON ASSETS (ROA), DEBT TO EQUITY RATIO(DER), CURRENT RATIO (CR), RETURN ON EQUITY (ROE), PRICE EARNING RATIO (PER), TOTAL ASSETS TURNOVER (TATO), DAN EARNING PER SHARE (EPS) TERHADAP NILAI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2020 ◽  
Vol 6 (2) ◽  
Author(s):  
Nila Izatun Nafisah ◽  
Abdul Halim ◽  
Ati Retna Sari

This study aims to test and explain partially and dominantly the influence of ROA, DER, CR, ROE, PER, TATO and EPS on Company Value (Tobins'Q). The sample of this research is manufacturing companies for two consecutive years, namely 2014 to 2015, amounting to 36 companies using purposive sampling method. Data analysis techniques using Multiple Linear Regression Analysis, which consists of ROA on firm value (Tobins'Q), DER on Tobins'Q, CR on Tobins'Q, ROE on Tobins'Q, PER on Tobins'Q, TATO on Tobins' Q, and EPS against Tobins'Q. The analysis shows that ROA has a positive and significant effect on Tobins'Q, DER has a significant and significant effect on Tobins'Q, CR has a positive and significant effect on Tobins'Q, ROE has no effect on Tobins'Q, PER has a positive and significant effect on Tobins' Q, TATO has a positive and significant effect on Tobins'Q and EPS has a positive and significant effect on Tobins'Q. And PER is the most dominant variable against Tobins' Q.

2021 ◽  
Vol 4 (3) ◽  
pp. 626-640
Author(s):  
Nur Anisa ◽  
Sri Hermuningsih ◽  
Alfiatul Maulida

This study aims to examine the effect of firm size, leverage, dividend policy and profitability on firm value in the study of manufacturing companies in the food and beverages sector. This research uses quantitative research. The technique used in sampling is the purposive sampling method, namely the selection of samples is carried out with predetermined criteria. So that as many as 35 data were obtained from 7 food and beverages companies listed on the IDX during the 2016-2020 period. The data analysis method used is multiple linear regression analysis using the SPSS version 23 program. Based on the results of the study, it shows that: (1) firm size has no effect on firm value, (2) leverage has a negative and significant effect on firm value, (3) dividend policy has no effect on firm value, (4) profitability has a positive and significant effect on firm value. Keywords: firm size, leverage, dividend policy and profitability.


2020 ◽  
Vol 30 (8) ◽  
pp. 2115
Author(s):  
I Putu Pranata Eka Putra ◽  
I Made Pande Dwiana Putra

The purpose of this study is to obtain empirical evidence of the influence of profitability, debt, and company size on the value of food and beverage companies. This research was conducted in all food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period, amounting to 13 sample companies. The sampling method used in this study was purposive sampling and data analysis techniques in this study used multiple linear regression analysis. Based on the analysis conducted, it was found that profitability, debt, and company size had a positive effect on firm value. Keywords: Profitability; Debt; Company Size; The Value Of The Company.


2020 ◽  
Vol 7 (2) ◽  
Author(s):  
Ermelinda Owa ◽  
Nanang Purwanto ◽  
Ati Retna Sari

Company value is investors' perception of the level of success of a company. The level of success of a company is usually often associated with stock prices. High stock prices make the value of the company also increased. In this study, sampling was conducted using a purposive sampling method. For the data analysis technique the researchers used multiple linear regression analysis techniques. From the results of hypothesis testing that has been done, it shows that profitability, leverage and income smoothing simultaneously affect the value of the company. When viewed commercially, the results of hypothesis testing profitability variables have an influence on firm value. Furthermore, the results of the analysis of leverage variables also have an influence on firm value variables. The fourth analysis shows that the income smoothing variable affects the value of the company. Based on research that has been done, it is suggested, for investors before investing can see the value of the company first as a consideration made before investing.


Owner ◽  
2020 ◽  
Vol 4 (2) ◽  
pp. 657
Author(s):  
Amalia Tiara Balqish

Phenomenon in this study lie in the average value of Return on Equity which tends to decline in 2015-2018. While the average value for the Current Ratio and Debt to Equity Ratio has a good value. When the average value of the Current Ratio is good, but the average value of Return On Equity can be said to be bad. This is the purpose of this research, to find out whether there is an effect of Current Ratio and Debt to Equity Ratio on Return On Equity in retail trade subsector companies listed on the Indonesia Stock Exchange period 2015-2018, both partially and simultaneously. This study uses a purposive sampling method in selecting samples from retail trade subsector companies listed on the Indonesia Stock Exchange for the period 2015-2018. This study also uses multiple linear regression analysis methods. The results showed that partially, Current Ratio had no effect on Return On Equity because it had a significance value greater than 0.05, and Debt to Equity Ratio had a significant effect on Return On Equity because it had a significance value of less than 0.05. While simultaneously, Current Ratio and Debt to Equity Ratio significantly influence Return On Equity.


2018 ◽  
Vol 3 (3) ◽  
pp. 89-98
Author(s):  
Mitha Rahma Fauzan ◽  
Mukaram

Capital structure is one of the issue that attract many researchers in the field of finance and an important issue for any company because of its capability to directly effect on companies’ financial position. This study aims to determine the effect of debt to equity ratio (DER) and debt to assets ratio (DAR) as the dimension of capital structure to return on equity (ROE) and return on assets (ROA) as dimensions of company profitability ratios, either simultaneously or partially on mining companies listed in Indonesia Stock Exchange period 2011-2015. This research was conducted by using multiple linear regression analysis and yielded two equations of regression model. The data obtained are secondary data using documentation method. The result of regression analysis shows that the two dimensions of capital structure have significant effect to both dimensions of profitability simultaneously. While partially, only DAR which have a significant effect on the ROE and ROA.


2021 ◽  
Vol 16 (2) ◽  
pp. 99
Author(s):  
Fransiskus Rian ◽  
Gendro Wiyono ◽  
Mujino Mujino

ABSTRACT The purpose of this study is to examine whether working capital variables, size, and capital structure affect the return on assets. The population in this study are manufacturing companies in various sub-sectors proposed in the Indonesia stock exchange in 2016-2018. The type of data used in this study is secondary data from the company's annual financial statements as a sample that is used and processed using SPSS 16.00. This research uses the classic assumption test and the data analysis method used is multiple linear regression analysis. The results of the study show how working capital (ratio using current ratio, accounts receivable turnover, and net working capital), size, and capital structure (tested using a debt to equity ratio) are considered to compare asset returns.Keywords: working capital, size, capital structure, return on assets ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel modal kerja, ukuran, dan struktur modal berpengaruh terhadap return on assets. Populasi dalam penelitian ini adalah perusahaan manufaktur di berbagai sub sektor yang diusulkan di Bursa Efek Indonesia tahun 2016-2018. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan sebagai sampel yang digunakan dan diolah menggunakan SPSS 16.00. Penelitian ini menggunakan uji asumsi klasik dan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bagaimana modal kerja (rasio menggunakan rasio lancar, perputaran piutang, dan modal kerja bersih), ukuran, dan struktur modal (diuji menggunakan rasio utang terhadap ekuitas) dipertimbangkan untuk membandingkan pengembalian aset.Kata kunci: modal kerja, ukuran, struktur modal, return on assets


2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Ridho Ramadhani ◽  
Akhmadi Akhmadi ◽  
Muhammad Kuswantoro

This study aims to examine the effect of leverage proxyed by Debt to Equity Ratio (DER) and profitability proxy with Return On Assets (ROA) to company value proxy with Price to Book Value (PBV) through dividend policy proxy with Dividend Payout Ratio (DPR) as an intervening. The study was conducted on 37 manufacturing companies using multiple regression analysis with the help of SPSS version 19.00. The result of the research shows that leverage has significant positive effect to company value; profitability has a significant positive effect on firm value; leverage has no effect on dividend policy; profitability has a positive effect on dividend policy and dividend policy has a positive effect on firm value. The dividend policy can’t mediate the indirect effect between leverage and profitability on firm value.


Author(s):  
Sri Ambarwati ◽  
Tri Astuti ◽  
Salsabila Azzahra

This study aims to see the condition of companies in the consumer goods industry sector before the pandemic and during the pandemic using indicators such as Current Ratio, Debt to Equity Ratio (DER), Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin ( NPM) and company size against firm value. In the period before and during the Covid-19 PandemicThe method used in this research is quantitative method using secondary data from the company's financial statements for the first quarter until third quarter of 2019 and 2020 using regression method and different test Paired Sample t Test. . The results of this study indicate that (1) the Current Ratio before the Covid-19 pandemic had a significant negative effect on firm value, while Current The ratio during the Covid-19 pandemic did not have a significant effect on the firm value variable, (2) the Debt to Equity Ratio before the Covid-19 pandemic had a significant negative effect on the firm value variable, while the Debt to Equity Ratio during the Covid-19 pandemic had no significant effect on company value, (3) Return on Assets before and during the Covid-19 pandemic did not have a significant effect on the firm value variable, (4) Return on Equity before and during the Covid-19 pandemic had no significant effect on firm value, (5) Net Profit margin has a significant negative effect on firm value before and during pandemi Covid-19, and (6) company size has a significant positive effect on company value before and during the Covid-19 pandemic.


2020 ◽  
Vol 4 (2) ◽  
pp. 53-67
Author(s):  
Ameilia Damayanti ◽  
Rianto Rianto

Current ratio, Debt to Equity Ratio, and Return on Equity are some of the many factors that are thought to have an influence on company value. Several studies have also used these factors as variables. Therefore, this study aims to test and reaffirm the results of previous studies with mixed conclusions. The sample of this study was 100 companies in manufacturing companies listed on the Indonesia Stock Exchange in the period 2018. The analysis technique used in this study is multiple regression analysis. The results showed that partially Current ratio, Debt to Equity Ratio had no significant effect on Company Value, while Profitability had a significant effect on Company Value. Simultaneously testing shows that current ratio, debt to equity ratio, and return on Equity have a significant effect on firm value.             


2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Dianing Ratna Wijayani

The purpose of this research was to examine the effect of intellectual capital on Return On Assets, Earning Per Share and Return On Equity. The population of this research is manufacturing companies listed on the Stock Exchange the period 20122014, a total sample of companies amounted to 51 samples were taken by using purposive sampling method. The method of analysis in this research is multiple linear regression analysis. The results of this study indicate that intellectual capital significant positive effect on ROA. This condition occurs because if the human resource capacity the better, it is expected to produce profitability Return on Assets increased. Intellectual capital is significant positive effect on EPS. This condition occurs because when intellectual capital is getting better, the public trust in the company, the better, so that the products or services offered by the company is accepted by the community and increasing revenue. Intellectual capital is significant positive effect on ROE. This condition occurs because the intellectual capital increases, the company has been using its capital more effectively to improve human resources, so that the performance of employees to generate increasing profits. Keyword : Intellectual Capital, Financial Performance, Return on Assets, Earning Per Share and Return On Equity


Sign in / Sign up

Export Citation Format

Share Document