Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2019

The purpose of this study is only to test whether there is an effect of Capital Structure (DER), Current Ratio (CR), Net Profit Margin (NPM), and Firm Size (UP) on Firm Value (NP). This research was conducted on Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange in 2016-2019. This research uses quantitative descriptive analysis. This type of research is in the form of knowledge that uses numerical data as a measuring tool to analyze. The number of samples used as many as 41 companies. Sample selection was made using purposive sampling. The data used for this research is secondary data, namely data in the form of annual financial report data for the 2016-2019 period. The data were tested by statistical data analysis in multiple regression analysis, where the classical assumption test was first tested using SPSS.

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Pengaruh Profitabilitas Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Sub Sektor Otomotif Yang Terdaftar Di Bursa Efek Indonesia

Owner ◽

10.33395/owner.v6i1.590 ◽

2022 ◽

Vol 6 (1) ◽

pp. 426-442

Author(s):

Eko Cahyo Mayndarto

Keyword(s):

Stock Exchange ◽

Descriptive Analysis ◽

National Development ◽

Tax Avoidance ◽

Secondary Data ◽

Manufacturing Companies ◽

Quantitative Descriptive Analysis ◽

Education And Health ◽

Quantitative Analysis Method ◽

Quantitative Descriptive

Taxes are a very large source of state revenue which is used to finance government expenditures, such as financing government administration, building infrastructure, providing education and health facilities. Taxes are said to be mandatory because they are already stated in the law and there are even regulations governing taxation. Every taxpayer is required to take part so that the growth and implementation of national development can run well. The type of research used is descriptive quantitative analysis method. This study uses secondary data obtained from the documentation. Quantitative descriptive analysis is done by collecting and classifying according to certain criteria or patterns, the data that has been quantified and the analysis is used to get a systematic picture of the contents of a document. Sources of data used in this study is secondary data sources, namely data obtained from existing documents. So that data in finished form has been collected and then processed by other parties and is usually in the form of publications. The secondary data used is in the form of the annual report of companies listed on the IDX in 2015-2019 related to research variables. The data in this study comes from the Indonesia Stock Exchange website and the company's website. The results of the research and discussion can be concluded. There is a partial negative and significant effect between the profitability variable (ROA) on tax avoidance in manufacturing companies in the automotive sub-sector. There is a positive and partially significant effect between company size variables on tax avoidance in manufacturing companies in the automotive sub-sector. There is a simultaneous significant effect between profitability (ROA) and firm size on tax avoidance in manufacturing companies in the automotive sub-sector.

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Analisis Nilai Perusahaan berdasakan Profitabilitas, Ukuran Perusahaan, dan Struktur Modal di Indonesia

10.31227/osf.io/vwdpy ◽

2019 ◽

Author(s):

Roy Lasmi Harahap ◽

Lola Fitria Sari

Keyword(s):

Capital Structure ◽

Firm Value ◽

Quantitative Research ◽

Stock Exchange ◽

Sample Selection ◽

Manufacturing Companies ◽

Financial Report ◽

Size Firm ◽

Report Data ◽

The Impact

This study aims to discuss the impact of profitability, firm size and capital structure on firm value. The population in this study were manufacturing companies listed on the Indonesian stock exchange in the 2013-2017 period. This research is quantitative research. With the method of data collection is documentation. The sample selection is done using the purposive sampling method, the sample is 40 companies. Financial report data is obtained from the official IDX website. The analytical methode used is regression analysis of panel data with the help of application E-Views 8. The result of the research show that variable profitability has a positive and significant effect on firm value, size firm has a negative and significant on firm value and capital structure does not have any significant influence on firm value.

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PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR KERAMIK PORSELIN DAN KACA YANG TERDAFTAR DI BURSA EFEK INDONESIA

SULTANIST: Jurnal Manajemen dan Keuangan ◽

10.37403/sultanist.v6i2.122 ◽

2019 ◽

Vol 6 (2) ◽

pp. 9-15

Author(s):

Jenny Frida Br Nainggolan ◽

Yansen Siahaan ◽

Jubi Jubi ◽

Ady Inrawan

Keyword(s):

Firm Value ◽

Stock Exchange ◽

Descriptive Analysis ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Quantitative Descriptive Analysis ◽

Average Value ◽

Analysis Technique ◽

Quantitative Descriptive

The purpose of this study is 1. To determine the liquidity, company size, profitability and value of the company in the Ceramic, Porcelain and Glass Sub-Sector Companies listed on the Indonesia Stock Exchange. 2. To determine the effect of liquidity, company size, profitability and firm value on the Ceramic, Porcelain and Glass Sub-Sector Companies listed on the Indonesia Stock Exchange both simultaneously and partially. This research was conducted using quantitative descriptive analysis and quantitative descriptive analysis. The object of the research is the Ceramic, Porcelain and Glass Sub-Sector Company listed on the Indonesia Stock Exchange. Data collection is done by documentation method. The analysis technique used is the classical assumption test, multiple linear regression analysis correlation coefficient, determination coefficient, hypothesis testing. This analysis was carried out using the IBM SPSS Statistic Program version 21.0.The results of this research can be concluded as follows: 1. Overall average value of Current Ratio (CR) fluctuates tends to increase 2. overall the average value of size has fluctuated tends to increase. 3. overall the average value of Return on Assets (ROA) fluctuates but tends to decrease. 4. F test found that simultaneously the magnitude of Fcount> Ftable of H0 is rejected, meaning that liquidity, firm size, and profitability have no significant effect on the value of the company in the Ceramic, Porcelain and Glass Sub-Sector Company listed on the Indonesia Stock Exchange in 2013-2017 .

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The effect of policy on debt and profitability with firm values with corporate governance as moderate variables

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i8.1492 ◽

2022 ◽

Vol 10 (8) ◽

pp. 39-46

Author(s):

Randy Chaidir ◽

Rosidi Rosidi ◽

Wuryan Andayani

Keyword(s):

Corporate Governance ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Sample Selection ◽

Secondary Data ◽

Corporate Value ◽

Manufacturing Companies ◽

Debt Policy ◽

Positive Effect

This study aims to determine the effect of debt policy and profitability on firm value moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method in order to obtain a total of 195 samples that met the specified criteria. This research was tested using Moderated Regression Analysis. The results of this study provide evidence that debt and profitability policies have a positive effect on firm value. Corporate is unable to influence the policy of debt to the value of the company, meaning that corporate governance cannot parse the information asymmetry caused by the policy of debt to corporate value and corporate governance strengthen the influence of profitability on firm value, which means that with the increasing corporate governance can strengthen the effect of profitability on firm value.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.38 ◽

2020 ◽

Vol 28 (1) ◽

pp. 51-70

Author(s):

Kristianus Ronaldo Jemani ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Financial Report ◽

Purposive Sampling ◽

Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect onfirm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

SULTANIST: Jurnal Manajemen dan Keuangan ◽

10.37403/sultanist.v6i2.121 ◽

2019 ◽

Vol 6 (2) ◽

pp. 1-8

Author(s):

Maria Emas P. Siallagan ◽

Yansen Siahaan ◽

Jubi Jubi ◽

Ady Inrawan

Keyword(s):

Linear Regression ◽

Firm Value ◽

Stock Exchange ◽

Hypothesis Test ◽

Descriptive Analysis ◽

Simple Linear Regression ◽

Quantitative Descriptive Analysis ◽

Regression Test ◽

Negative Effect ◽

Quantitative Descriptive

The purposes of this research are to know the description of profitability, firm value, and leverage, to determine the effect of profitability on the value and to determine leverage ability to moderated profitability reletionships with firm value at Farmasi Sub-Sector Company listed on the Indonesia Stock Exchange. The research was conducted with qualitative descriptive analysis method and quantitative descriptive analysis. The data are collected by using documentation method. The analysis technique used simple linear regression, moderation regression, correlation coefficient, determination coefficient and hypothesis test. Data are analysed with the help of SPSS version 20. The results of this research be summarized as follows: 1. Average ROE fluctuated and tended to decline, the average DER fluctuated and tended to increase, and the average PBV fluctuated and tended to increase. 2. The results of simple linear regression test showed that profitability has negative effect on firm value. 3. The results of the moderation regression test showed that leverage weakens the profitability relationship with the value. 4. The results of testing the first hypothesis can be concluded that profitability has a negative effect not significant on firm value. 5. The results of the second hypothesis test can be concluded that leverage is able to moderate the relationship between profitability and firm value.The research suggest that companies increase sales to optimize profits, use debt to increase company productivity, control the existing management of the company and distribute dividend to shareholders.

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v28i1.377 ◽

2020 ◽

Vol 28 (1) ◽

pp. 51-70

Author(s):

Kristianus Ronaldo Jemani ◽

Teguh Erawati

Keyword(s):

Capital Structure ◽

Firm Value ◽

Sampling Method ◽

Stock Exchange ◽

Secondary Data ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Financial Report ◽

Purposive Sampling ◽

Positive Effect

This study aims to examine whether profitability has an effect on firm value, profitability has an effect on capital structure, capital structure has an effect on firm value and profitability on firm value with capital structure as an intervening variable.The study took a sample of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used in this study is secondary data in the form of a company’s annual financial report. During the 2014-2018 period, there were 142 manufacturing companies. The method of determining the sample used in this study is purposive sampling, which is a sampling method determined or determined by researchers in accordance with certain criteria. Manufacturing companies are 42 sample companies. Data is also analyzed using path analysis.The results of the study include (1) profitability has a significant positive effect on firm value, (2) profitability has a significant positive effect on capital structure, (3) capital structure has a significant positive effect on firm value, (4) Profitability has a significant positive effect on firm value with capital structure as an intervening variable.

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ANALISA LABA AKUNTANSI DAN LABA TUNAI TERHADAP DIVIDEN KAS PADA PERUSAHAAN FARMASI TAHUN 2013 -2017

EkoPreneur ◽

10.32493/ekop.v1i2.6594 ◽

2020 ◽

Vol 1 (2) ◽

pp. 169

Author(s):

April Lestari ◽

Rakhmawati Oktavianna

Keyword(s):

Data Analysis ◽

Stock Exchange ◽

Sample Selection ◽

Secondary Data ◽

Sampling Technique ◽

Manufacturing Companies ◽

Analysis Model ◽

Accounting Earnings ◽

Financial Report ◽

Using Data

This study aims to examine the relationship between accounting earning and cash earning with cash dividend in the pharmaceutical sub-sector companies listed on the Indonesian Stock Exchange during the periode of 2013 to 2017. This study uses secondary data, namely financial report sata from manufacturing companies that are accessed from the official websitre of the Indonesia Stock Exchange. The selection of samples in this study used a purposive sampling technique, namely the technique of collecting samples with certain considerations or sample selection techniques with certain criteria aimed at getting a representative sample according to the specified criteria. The data analysis model used is multiple regression analysis. In addition to using data analysis in this study is an analysismethod with EViews statistical tools version 9. Based on the result of the study show that partially accounting earnings affect cash dividends while cash earnings do not affect cash dividends but simultaneously accounting earnings and cash earnings have a significant effect on cash dividends.

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DETERMINAN FAKTOR INTERNAL DAN EKSTERNAL TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE DI BURSA EFEK INDONESIA

InFestasi ◽

10.21107/infestasi.v15i1.5481 ◽

2019 ◽

Vol 15 (1) ◽

pp. 32

Author(s):

Ameilia Damayanti ◽

Mira Munira

Keyword(s):

Stock Exchange ◽

Descriptive Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Financial Statements ◽

Quantitative Descriptive Analysis ◽

Analysis Techniques ◽

Food And Beverage ◽

Study Population ◽

Quantitative Descriptive

<p><em>Companies with good financial performance will produce maximum profits so that they have a high return on investment. The purpose of this study is to prove and explain the effect of profitability (ROA), leverage (DER), and inflation partially to PBV of food and beverage companies listed on the Indonesia Stock Exchange (IDX), as well as the effect of profitability (ROA), leverage (DER), and inflation simultaneously to PBV at food and beverage companies listed on the IDX. The data used in the study are secondary data, in the form of audited financial statements of companies listed on the Indonesia Stock Exchange. The study population was 10 food and beverage companies listed on the IDX in 2012 - 2017 with the sampling technique used was purposive sampling. The analysis was carried out with quantitative descriptive analysis techniques using IBM SPSS 21. The results of data analysis showed that partially ROA had a significant effect on PBV, DER and inflation partially had no significant effect on PBV. Simultaneously ROA, DER, and inflation have a significant influence on the PBV of food and beverage companies listed on the IDX.</em></p>

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Pengaruh Likuiditas, Total Asset Turnover, Debt to Equity Ratio dan Perputaran Persedian terhadap Profitabilitas Perusahaan Manufaktur

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v3i2.1063 ◽

2020 ◽

Vol 3 (2) ◽

pp. 336-344

Author(s):

Ferica Ferica ◽

Annisa Nauli ◽

Cindy Couwinata ◽

Sukhenny Sukhenny

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Sample Selection ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Asset Turnover ◽

Inventory Turnover ◽

Equity Ratio ◽

Quantitative Descriptive

Profitability in a company aims to assess the company's expertise in generating profits and the company's ability to pay debts to creditors. This study aims to determine the effect of Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover on profitability. This type of research is quantitative descriptive with secondary data, sample selection using purposive sampling, and testing methods using multiple linear regression analysis. The population in this study amounted to 155 manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2018 period. Based on the results of the study note that simultaneous Liquidity (QR), Total Assets Turnover (TATO), Debt to Equity Ratio (DER), and Inventory Turnover have positive and significant effects. Partially, only Liquidity (QR) and Total Assets Turnover (TATO) have a positive and significant effect on profitability while Debt to Equity Ratio (DER), and Inventory Turnover have no significant effect on profitability. Keywords : Liquidity, Total Assets Turnover, Debt to Equity Ratio, and Inventory Turnover

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