scholarly journals PROFITABILITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN

2021 ◽  
Vol 1 (1) ◽  
pp. 493-507
Author(s):  
Leni Herlina ◽  
Ardi Hidayat
Keyword(s):  
Research Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
The State ◽  
Growth Effect ◽  
Purposive Sampling ◽  
Service Companies ◽  
Company Value ◽  
Company Growth

The company has a goal to prosper the shareholders through increasing the value of the company which can describe the state of the company. The purpose of this study is to determine whether the level of profitability, leverage and company growth an effect on the value of the company in service companies the construction and building sub sector listed on the Stock Exchange Indonesia for the period of 2014-2020. The research method used is quantitative. The population used is the construction and building sub sector companies on the Indonesia Stock Exchange totaling 20 companies with a total of 6 samples and 42 data obtained (6 companies x 7 years of observation), while the buckling of the sample using the purposive sampling method. The result of the partial hypothesis test research that profitability and company growth have an effect on company value, and leverage has no effect on company value. While simultaneously it isconcluded that profitability, leverage and company growth effect company value

scholarly journals ANALISIS PENGARUH KEBIJAKAN HUTANG, KEBIJAKAN DIVIDEN, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PEMBIAYAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

BISMA ◽  
2019 ◽  
Vol 13 (1) ◽  
pp. 43
Author(s):  
Febriani Florentin Sinaga
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Financial Data ◽  
Factors Affecting ◽  
Purposive Sampling ◽  
Company Value ◽  
Company Growth ◽  
Debt Policy

This study aims to analyze the effect of debt policy, dividend policy, and company growth on company value, with profitability as the intervening variable, in the finance companies listed on the Indonesia Stock Exchange (IDX). The population of this study was all finance companies listed on IDX for the period of 2015 and 2016. The purposive sampling method was used in this study with the sample consisted of 12 finance companies. Data used were financial data sourced from the website of IDX. Data were analyzed using path analysis with two equations, i.e., the factors affecting company value and the factors affecting company profitability. Results of the study showed that debt policy, dividend policy, company growth, and profitability have no significant effect on company value. This study also found that debt policy and company growth  have no significant effect on profitability, while dividend policy significantly affects profitability. Keywords : Debt policy, dividend policy, company growth, profitability

scholarly journals Faktor yang Mempengaruhi Nilai Perusahaan Manufaktur yang Terdaftar di BEI

2020 ◽  
Vol 2 (4) ◽  
pp. 944
Author(s):  
Irvandy Irvandy ◽  
Ignatius Roni Setyawan
Keyword(s):  
Ownership Structure ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Company Value ◽  
Company Growth

The purpose of this study is to examine the effect of company growth, company size, and ownership structure on company value on manufacturing companies listed on Indonesia Stock Exchange in the 2016-2019 period. Number of samples are 19 samples by purposive sampling method. Data were collected through Indonesia Stock Exchange official website, which are idx.co.id and idnfinancials.com. Data were processed by using Eviews10 software. The results in this study show that company size has a negative significant effect on company value, while company growth and ownership structure have no significant effect on company value. This research can be studied by managers to determine the factors that influence the value of the company in manufacturing companies listed on the Stock Exchange. Tujuan penelitian ini adalah untuk mengetahui pengaruh pertumbuhan perusahaan, ukuran perusahaan, dan struktur kepemilikan terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI periode 2016-2019. Sampel penelitian ini adalah sebanyak 19 sampel yang dipilih melalui metode purposive sampling. Data perusahaan untuk pemilihan sampel diambil dari website resmi Bursa Efek Indonesia, yaitu idx.co.id dan idnfinancials.com. Pengolahan data dilakukan dengan menggunakan software Eviews10. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan memiliki pengaruh negatif signifikan terhadap nilai perusahaan. Sedangkan pertumbuhan perusahaan dan struktur kepemilikan tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Penelitian ini dapat dipelajari oleh manajer untuk mengetahui faktor yang mempengaruhi nilai perusahaan pada perusahaan manufaktur yang terdaftar di BEI.

scholarly journals Pengaruh Profitabilitas, Likuiditas, Leverage dan Intensitas Aset Tetap Terhadap Agresivitas Pajak

2021 ◽  
Vol 4 (2) ◽  
pp. 109-125
Author(s):  
Lilis Karlina
Keyword(s):  
Research Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Linear Analysis ◽  
Panel Regression ◽  
Tax Aggressiveness ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Analysis Technique ◽  
Fixed Assets

This study aims to empirically prove the effect of profitability, liquidity, leverage and intensity of fixed assets on tax aggressiveness (Empirical study on mining companies listed on the Indonesia Stock Exchange for the period 2012-2016). In this study there were a population of 46 mining companies listed on the Indonesia Stock Exchange for the period 2012-2016. The research method used in this study was quantitative. Through purposive sampling method, researchers obtained a sample of 12 companies listed on the Indonesia Stock Exchange for the period 2012-2016. The model in this study is panel regression using the Eviews 8 application. The data analysis technique in this study uses multiple linear analysis. The results of this study indicate that the profitability, liquidity and intensity of fixed assets have no significant effect on tax aggressiveness, while the leverage factor has a significant effect on tax aggressiveness. Profitability, liquidity, leverage and intensity of fixed assets together have a significant effect on tax aggressiveness. Abstrak Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh profitabilitas, likuiditas, leverage dan intensitas aset tetap terhadap agresivitas pajak (Studi empiris pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016). Populasi yang digunakan dalam penelitian ini sebanyak 46 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Metode penelitian yang digunakan yaitu kuantitatif, yakni melalui metode purposive sampling dengan sampel 12 perusahaan terdaftar di Bursa Efek Indonesia periode 2012-2016. Model dalam penelitian ini yaitu regresi panel dengan menggunakan aplikasi Eviews 8. Teknik analisis data yang digunakan dalam penelitian ini menggunakan analisis linear berganda. Hasilnya menunjukkan bahwa faktor profitabilitas, likuiditas dan intensitas asset tetap berpengaruh tidak signifikan terhadap agresivitas pajak. Sedangkan faktor leverage mempengaruhi secara signifikan terhadap agresivitas pajak. Dengan demikian, profitabilitas, likuiditas, leverage dan intensitas asset tetap secara bersama-sama berpengaruh signifikan terhadap agresivitas pajak. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Intensitas, Agresivitas Pajak

scholarly journals Perbedaan cash holding pada perusahaan Dengan leverage tinggi dan rendah

2011 ◽  
Vol 1 (1) ◽  
pp. 57
Author(s):  
Anggita Langgeng Wijaya
Keyword(s):  
Sampling Method ◽  
Sampling Methods ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Cash Holdings ◽  
Cash Holding ◽  
Purposive Sampling ◽  
Manufacturing Company ◽  
The Difference ◽  
Test Use

This research tests the difference of cash holdings based on high and low corporate leverage for a sample of manufacturing company enlisted in Indonesian Stock Exchange over the pe- riod 2005-2007. Population of this research is all of manufacturing company at Indonesian Stock Exchange. Sampling methods use purposive sampling method. Hypothesis test use Mann- Whitney analysis. The results show that there are significance difference of cash holding among high leverage and low leverage firm. Firm with high leverage hold lower level of corpo- rate cash holdings. Keyword: cash holding, dummy, leverage.

ANALISIS EARNING PER SHARE DAN HARGA SAHAM

2019 ◽  
Vol 6 (2) ◽  
pp. 74-79
Author(s):  
Nanu Hasanuh
Keyword(s):  
Observational Data ◽  
Stock Prices ◽  
Stock Price ◽  
Research Method ◽  
Quantitative Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Total Sample ◽  
Purposive Sampling ◽  
Independent Variable

This study aims to determine the effect of Earning Per Share (EPS) on stock prices partially or simultaneously on banking companies listed on the Indonesia Stock Exchange for the period 2012-2016. The independent variable in this study is Earning Per Share (EPS). The dependent variable in this study is the Stock Price. Sampling was done by purposive sampling method, with a total sample of 7 (seven) companies and 35 observational data. The research method used is a quantitative method with a descriptive and verification approach. The results showed that Earning Per Share (EPS) significantly affected stock prices.

scholarly journals Pengaruh Kepemilikan Manajerial dan Komisaris Independen Terhadap Nilai Perusahaan Dengan CSR sebagai Variabel Mediasi

2019 ◽  
pp. 1628
Author(s):  
Yunita Ardianti ◽  
Akram Akram ◽  
Surasni Surasni
Keyword(s):  
Path Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Managerial Ownership ◽  
Corporate Value ◽  
Purposive Sampling ◽  
Mining Companies ◽  
Company Value ◽  
Analysis Tools

This study aims to determine the effect of managerial ownership and independent commissioners on corporate value through CSR. This research was conducted at mining companies listed on the Indonesia Stock Exchange for the period 2016-2017. The population in this study were 82 companies and 36 research samples using purposive sampling method. This study uses path analysis with SPSS 23. Analysis tools. The results of this study indicate that managerial ownership and independent commissions influence CSR simultaneously. Managerial ownership, independent commissioners and CSR have no effect on company value simultaneously. Managerial ownership does not partially affect CSR and companyvalue. Independent commissioners do not partially influence CSR and company value. Keywords: Corporate Value, CSR, Managerial Ownership, Independent    Commissioner

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN SUSTAINABILITY REPORT

2019 ◽  
Vol 8 (2) ◽  
pp. 24-43
Author(s):  
Susanti Widhiastuti ◽  
Eftianto Eftianto ◽  
Slamet Ahmadi
Keyword(s):  
Financial Performance ◽  
Multiple Regression ◽  
Firm Value ◽  
Sampling Method ◽  
Stock Exchange ◽  
Purposive Sampling ◽  
Company Value ◽  
Sustainability Report ◽  
Selection Of

This study aims to determine the effect of financial performance, on the value of the company with disclosure of sustainability report as a mediating variable. The population in this study are companies listed on the Indonesia Stock Exchange and consistently included in the SRI-KEHATI Index from 2012-2016 as many as 19 companies. The selection of samples using purposive sampling method and the sample used in this study amounted to 14 companies for 5 years. The method of analysis uses multiple regression. The results showed that profitability and liquidity as a measure of the company's financial performance did not affect the disclosure of sustainability bother while the solvency had an effect on disclosure of sustainability bother. Profitability and solvency affect the value of the company, but liquidity and sustainability report disclosure do not affect the value of the company. This study also shows that sustainability report disclosure cannot mediate the effect of financial performance on firm value. Keywords: Financial Performance, Sustainability Report, Company Value

scholarly journals KEMAMPUAN FAKTOR AKUNTANSI DAN NON AKUNTANSI DALAM MEMPREDIKSI BOND RATING

2017 ◽  
Vol 1 (1) ◽  
pp. 85
Author(s):  
Rusfika Rusfika ◽  
Wahidahwati Wahidahwati
Keyword(s):  
Significant Influence ◽  
Sampling Method ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Bond Rating ◽  
Significance Level ◽  
Purposive Sampling ◽  
Independent Variables ◽  
Logistic Regressions

This research is meant to find out the ability of accounting and non-accounting factor in predicting the bond rating to the non-finance companies. The accounting factors consist of i.e.: productivity, profitability, solvability, and liquidity. The non accounting factor consists of bail bond, bond age, and auditor’s reputation. The samples are non-finance companies which are listed in Indonesia Stock Exchange (IDX) during 2010-2013 periods which are rated by PT. Pefindo. The samples of the research have been selected by using purposive sampling method. 48 samples of bonds with 192 pooling of 16 companies have been obtained.  Hypothesis test has been done by using logistic regressions analysis to examine the influence of these seven independent variables to the bond rating has been carried out by using the SPSS program. Based on the result of the logistic regressions analysis with its significance level is 5% has proven that: (1) Profitability, solvability, liquidity and bail bond have positive and significant influence to the bond rating, (2) Productivity, bond age and auditor’s reputation have insignificant influence to the bond rating.

scholarly journals Analysis of the Influence of Intellectual Capital, Working Capital, and Leverage in Affecting Profitability and Its Relationship on the Value of the Company

2020 ◽  
Vol 19 (1) ◽  
pp. 38-53
Author(s):  
Susanti Widhiastuti ◽  
Bobby Ekasaputra ◽  
Jayadi Jayadi
Keyword(s):  
Intellectual Capital ◽  
Consumer Goods ◽  
Sampling Method ◽  
Structural Model ◽  
Stock Exchange ◽  
Sample Selection ◽  
Manufacturing Industries ◽  
Working Capital ◽  
Purposive Sampling ◽  
Company Value

This study aims to analyze the effect of intellectual capital (VAHU), working capital (working capital turnover / WCT), and leverage (DER) in influencing profitability (ROE) in relation to company value (PBV). The population in this study are companies in the mining, plantation, and consumer goods manufacturing industries listed on the Indonesia Stock Exchange from 2014 to 2018 with a total of 40 companies. The sample selection is done using the purposive sampling method and the samples used in this study were 14 companies. This type of research used in this study is a causal type of explanatory research that seeks to test the influence of variables in a structural model. The results showed that: 1). Intellectual capital affects the profitability and value of the company, 2). Working capital turnover does not affect the profitability and value of the company, 3). Time affects the profitability and value of the company, 4). Profitability affects the value of the company.

scholarly journals PENGARUH PERTUMBUHAN PERUSAHAAN, LIKUIDITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
Vol 4 (2) ◽  
pp. 28-34
Author(s):  
Nanda Khairani ◽  
Yansen Siahaan ◽  
Elly Susanti ◽  
Supitriyani Supitriyani
Keyword(s):  
Linear Regression ◽  
Coal Mining ◽  
Firm Value ◽  
Stock Exchange ◽  
Hypothesis Test ◽  
Test Results ◽  
Working Capital ◽  
Company Value ◽  
Company Growth ◽  
The Relationship

AbstrakTujuan dari penelitian ini adalah 1. Untuk mengetahui gambaran pertumbuhan perusahaan, likuiditas, profitabilitas  dan nilai perusahaan pada Perusahaan Sub Sektor Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia. 2. Untuk mengetahui bagaimana pengaruh pertumbuhan perusahaan, likuiditas dan profitabilitas terhadap nilai perusahaan pada Perusahaan Sub Sektor Pertambangan Batubara yang terdaftar di Bursa Efek Indonesia baik secara simultan maupun parsial.Hasil penelitian ini dapat disimpulkan bahwa 1. Rata-rata pertumbuhan perusahaan cenderung meningkat, likuiditas cenderung meningkat, profitabilitas cenderung meningkat dan nilai perusahaan cenderung menurun. 2. Hasil pengujian dari regresi linier berganda diketahui bahwa pertumbuhan perusahaan, likuiditas dan profitabilitas berpengaruh negatif terhadap nilai perusahaan. 3. Hasil analisis koefisien korelasi dan korelasi determinasi dapat di ambil kesimpulan bahwa hubungan antara pertumbuhan perusahaan, likuiditas, dan profitabilitas terhadap nilai perusahaan rendah dan cukup banyak dipengaruh oleh variabel lain yang tidak dijelaskan dalam penelitian ini. 4. hasil uji hipotesis dapat disimpulkan bahwa likuiditas tidak signifikan terhadap nilai perusahaan, pertumbuhan perusahaan signifikan terhadap nilai perusahaan, dan profitabilitas berpengaruh signifikan terhadap nilai perusahaan.Saran yang dapat diberikan adalah sebaiknya pertumbuhan mengoptimalkan seluruh aset yang dimiliki, memanfaatkan seluruh modal kerja perusahaan sehingga dapat meningkatkan penjualan, memaksimalkan pengelolaan modal sendiri, memperhatikan peningkatan nilai perolehan laba.Kata Kunci : Pertumbuhan Perusahaan, Likuiditas, Profitabilitas, dan Nilai PerusahaanAbstractThe purpose of this study is 1. To find out the description of the company's growth, liquidity, profitability and company value in the Coal Mining Sub-Sector Company listed on the Indonesia Stock Exchange. 2. To find out  the influence of the company's growth, liquidity and profitability on the value of the company in the Coal Mining Sub-Sector Company listed on the Indonesia Stock Exchange both simultaneously and partially.The results of this study can be concluded as follows 1. The average company growth tends to increase, liquidity tends to increase, profitability tends to increase and firm value tends to decrease. 2. The test results of multiple linear regression is known that the company's growth, liquidity and profitability negatively affect the value of the company. 3. The results of the analysis of the correlation coefficient and correlation of determination can be concluded that the relationship between company growth, liquidity, and profitability to firm value is low and is quite much influenced by other variables that did not described in this study. 4. Hypothesis test results can be concluded that liquidity is not significant to the value of the company, the company's growth is significant to the value of the company, and profitability has a significant impact on the value of the company.The result of this research is that it is better to optimize growth of all assets owned, utilize all the company’s working capital so that it can increase sales, maximize the management of own capital, pay attention to the increase in profit value.Keywords: Company Growth, Liquidity, Profitability, and Company Value

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