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

Riset ◽  
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.

scholarly journals Pengaruh Return On Equity (Roe), Investment Opportunity Set (Ios), Debt To Equity Ratio (Der), Dan Dividend Payout Ratio (Dpr) Terhadap Nilai Perusahaan pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2014-2017

2020 ◽  
Vol 8 (1) ◽  
pp. 65-75
Author(s):  
Lidya Anggraeni
Keyword(s):  
Firm Value ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Investment Opportunity Set ◽  
Equity Ratio ◽  
Data Collection Technique ◽  
Positive Effect

This study aims to determine the effect of ROE, IOS, DER and DPR on the value of the company in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) in 2014-2017, both partially and simultaneously. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2014-2017, the study sample of 13 manufacturing companies obtained by purposive sampling technique. The data collection technique used is documentation. Data analysis was performed by multiple regression analysis techniques. The results of the study show that simultaneously the ROE, IOE, DER and DPR variables together influence the firm value and partially only the IOS and DER variables that have a positive effect on the value of the company, ROE, and DPR negatively affect the value of the company.

A Analisis Kinerja Keuangan Dalam meningkatkan Nilai Perusahaan

2021 ◽  
Vol 14 (2) ◽  
pp. 359-372
Author(s):  
Dewi Oktayani ◽  
Lukman Hakim ◽  
Susilawati
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Sample Selection ◽  
Secondary Data ◽  
Sampling Technique ◽  
Return On Equity ◽  
Analysis Technique ◽  
Research Population ◽  
Equity Ratio ◽  
Positive Effect

This study aims to analyze the effect of Return on Assets, Return On Equity anda Deb to Equity Ratio on the value of LQ45 companies listed on the Indonesia Stock Exchange 2014-2018. When the research was conducted in November-December 2020. The data used in this study are secondary data in the form of datafrom the companies 2014-2018 financial statemens obtained from Indonesia stock exchange. The research population is LQ45 companies listed on the Indo-nesia stock exchange (IDX) from 2014-2018. The sample of this research is 13 companies, the sampling technique uses purposive sampling method and that meets the sample selection criteria. The data analysis technique uses Multiple Regresision Test. Retur on asset has a positive and significant effect on firm value. Return On Equity Has no Significant and Positive Effect on Firm Value. Debt to Equity Ratio has a significant and positive effect on firm value

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

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 

scholarly journals ANALYSIS OF INFLUENCE OF QUICK RATIO, TOTAL ASSET TURN OVER, AND DEBT TO EQUITY TO PROFITABILITY (EMPIRICAL STUDIES AT IDX-LISTED MANUFACTURING COMPANIES at 2017-2019)

2021 ◽  
Vol 5 (1) ◽  
pp. 75-88
Author(s):  
Widia Anggraini
Keyword(s):  
Stock Exchange ◽  
Empirical Studies ◽  
Sampling Technique ◽  
Total Asset ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Negative Effect ◽  
Asset Turnover ◽  
Turn Over ◽  
Positive Effect

Profitability is a tool used to analyze management performance, the level of profitability will describe the company's profit position. Profitability ratio is the ratio used in assessing a company's capacity to earn profits based on its normal business activities. This study aims to determine the effect of the quick ratio, total asset turnover, and debt to equity on profitability. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2019 period. The companies sampled in this study were 34 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used by researchers is non probability sampling with purposive sampling technique. This study uses a quantitative approach with data processing using the SPSS 25 for windows application. The results of this study indicate that, (1) the quick ratio has a positive effect on return on equity, this is indicated by a significant value of 0.019 which means less than α = 0.05 with a coefficient value of 2.397. (2) total asset turnover has a positive effect on return on equity, this is indicated by a significant value of 0,000 which means it is smaller than α = 0.05 with a coefficient value of 2.184. (3) debt to equity has a negative effect on return on equity, this is indicated by a significant value of 0.008 which means it is smaller than α = 0.05 with a coefficient value of -2.762.

scholarly journals Keputusan Investasi, Keputusan Pendanaan, Kebijakan Deviden, Profitabilitas, Firm Size, dan Nilai Perusahaan pada Sektor Aneka Industri di Bursa Efek Indonesia

2020 ◽  
Vol 8 (4) ◽  
pp. 1394
Author(s):  
Baskoro Langgeng Pamuji ◽  
Ulil Hartono
Keyword(s):  
Firm Value ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decisions ◽  
Company Size ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Natural Logarithm ◽  
Company Value ◽  
Positive Effect

This study aims to examine the effect of investment decisions, funding decisions, dividend policy, profitability and company size on firm value. In this study, company value is measured by Price to Book Value (PBV), Price Earning Ratio (PER) is used as a proxy for investment decisions, Debt to Equity Ratio (DER) is used as a proxy for funding decisions, Devided Payout Ratio (DPR) is used as a proxy dividend policy, Return On Equity (ROE) is used as a proxy for profitability and natural logarithm (ln) is used as a proxy for measure of firm value. This study uses a purposive sampling method to determine the number of samples. The sample used in this study were 10 manufacturing companies listed on the Indonesia Stock Exchange which published financial statements for the 2013-2017. The data analysis method uses multiple regression. The results showed that investment decisions had a positive effect on firm value. However, funding decisions had no effct on firm value, dividend policy had a negatif effect on firm value, profit had a positive effect on firm value and company size had a negatif affect the firm's value.

Pengaruh keputusan investasi, keputusan pendanaan, dan kebijakan dividen terhadap nilai perusahaan yang terdaftar di Bursa Efek Indonesia

2019 ◽  
Vol 8 (2) ◽  
Author(s):  
Dina Patrisia ◽  
Muthia Roza Linda ◽  
Ursa Yulianti
Keyword(s):  
Dividend Policy ◽  
Stock Exchange ◽  
Investment Decision ◽  
Investment Decisions ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Positive Direction ◽  
Company Value

This study aims to analyze the effect of investment decisions, funding decisions, and dividend policy on the value of the company. This research is classified as causative research. The populations in this study are all Manufacturing companies listed on the Stock Exchange in 2012-2016. The sampling technique in this study is using purposive sampling technique with a total sample of 213 samples. The data used is secondary data. The data analysis method used is multiple regression. The results showed that investment decision variables affect the value of the company in a positive direction, funding decisions affect the value of the company in a negative direction, and dividend policy affects the value of the company with a positive direction on Manufacturing companies listed on the IDX. With this research, it is expected that researchers who can further conduct research related to factors that influence the value of the company whose impact is higher than what researchers have met. By using different proxy and data processing methods to produce more accurate data processingKeywords: Investment decisions; funding decisions; dividend policy; company value

STRUKTUR MODAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING. (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2016-2018).

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Anindiya Mustika Gunarwati ◽  
Siti Maryam ◽  
Sudarwati Sudarwati
Keyword(s):  
Capital Structure ◽  
Firm Size ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Company Size ◽  
Manufacturing Companies ◽  
Descriptive Research ◽  
Company Value ◽  
Quantitative Descriptive

The purpose of this study was to determine the effect of Capital Structure and Firm Size on Firm Value with Profitability as Intervening Variables. (Case Study on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange for the 2016-2018 Period). This research uses quantitative descriptive research type. Sample 27 companies using Purposive sampling technique. The analysis method uses path analysis with SPSS software version 21.Based on the test result min this study that the variable capital structure and company size have a positive and significant effect on profitability. Capital structure has no effect on firm value, firm size and profitability affect company value, and profitability is able to mediate the effect of capital structure and firm size on firm value. Keywords: capital structure, company size, profitability and firm value.

PENGARUH RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) DAN TOTAL ASSET TURNOVER (TATO) TERDAHAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Siska Audina Bambang Siswanto
Keyword(s):  
Stock Returns ◽  
Secondary Data ◽  
Sampling Technique ◽  
Total Asset ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Return On Equity ◽  
Insignificant Effect ◽  
Asset Turnover ◽  
Equity Ratio

This study was conducted to examine the effect of Return on Equity, Debt to Equity Ratio and Total Asset Turnover on stock returns in manufacturing companies listed on the IDX for the 2014-2018 period. The population in this study were 143 manufacturing companies for the 2014-2018 period. The sampling method used was purposive sampling technique and the selected sample met the criteria of 40 companies so that the data used was 200. This study used secondary data and the analysis method used was the classical assumption test, multiple linear regression, t test, f test and coefficient of determination. . Based on the results of data analysis, it can be concluded that the ROE variable has a positive and significant effect on stock returns, the DER variable has a positive and insignificant effect on stock returns, the TATO variable has a positive and insignificant effect on stock returns. There is a significant influence of the ROE, DER and TATO variables simultaneously on Stock Return.

scholarly journals PENGARUH KONSERVATISME AKUNTANSI DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN

2019 ◽  
Vol 2 (2) ◽  
pp. 134
Author(s):  
Puradinda Zulfiara ◽  
Juli Ismanto
Keyword(s):  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Secondary Data ◽  
Accounting Conservatism ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
Effective Tax Rate ◽  
Tax Rate ◽  
Positive Effect

Aim of this research is to determine the effect of accounting conservatism and tax avoidance on firm value. The type of data used in this study is secondary data in the form of annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. The number of samples is 48 manufacturing companies. The data analysis technique used is regression analysis. The results of the study show that conservatism has a positive effect on firm value, tax avoidance has a negative effect on firm value. While simultaneously conservatism and tax avoidance have a positive effect on firm value. Thus this study supports that accounting conservatism has a role as a function of monitoring the company's investment policies and one way to maintain the value of the company in limiting losses that may arise from poorly performing investment decisions. The company that conducts tax avoidance (has a smaller effective tax rate) is an effort made by management to reduce the company's tax burden and is able to minimize expenditure for tax purposes so that management looks good in the eyes of shareholders.

scholarly journals Pengaruh Profitabilitas, Kualitas Laba Dan Keputusan Investasi Terhadap Nilai Perusahaan

2020 ◽  
Vol 2 (4) ◽  
pp. 3828-3839
Author(s):  
Reza Refki Tanggo ◽  
Salma Taqwa
Keyword(s):  
Data Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Investment Decisions ◽  
Sampling Technique ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Method ◽  
Positive Effect

The purpose of this study was to analyze: (1) The effect of profitability on firm value. (2) The effect of earnings quality on firm value. (3) The effect of investment decisions on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the sampling technique in this study is using purposive sampling technique with a total sample of 300 samples. The data analysis method used is multiple regression using SPSS 25 software. The results of this study indicate that: (1) profitability has a positive and significant effect on firm value with a significance of 0.000 < 0.05. (2) earnings quality has a positive and insignificant effect on firm value with a significance of 0.757 > 0.05. (3) investment decisions have a positive effect and not on the value of the company with a significance of 0.418 > 0.05

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