Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bei Tahun 2014-2018
DOI:
https://doi.org/10.31949/entrepreneur.v1i2.886Abstract
A good company can be seen from the corporate value, currently business competitionbetween companies is very tight so it can’t be separated from social, political, technologi andeconomic depelopment. The company must be more effective and efficient in carrying out thecompany’s operational activities as well as improving performance and innovating byincreasing shareholder prosperity and to increase company growth through increasingcorporate value.In this study profitability is measured using Return On Assets (ROA), leverage ismeasured using a Debt to Equity Ratio (DER), firm size is measured using Ln Assets andcorporate value is measured using Tobin’s Q. The purpose of this study was to obtainempirical evidence from the effect of profitability, leverage and firm size on corporate value.The research method used is descriptive and verification analysis. The population inthis study are manufacturing companies the sub sector food and beverage listed on theIndonesia Stock Exchange for period 2014-2018. While the sample in this study wasdetermined by purposive sampling method so that 11 sample companies were obtained. Theclassic assumption test, multiple linier regression analysis, determination coefficient andhypothesis test to partial and simultaneously.The results of this study indicate that profitability significant effect on corporate value,leverage significant effect on corporate value and firm size have no significant effect oncorporate value. Profitability, leverage and firm size significant effect on corporate value
Keywords:
corporate value, profitability, leverage, firm sizeDownloads
References
Andini. 2015. Analisis Pengaruh Struktur Modal, Profitabilitas, Kebijakan Deviden dan Size Terhadap Nilai Perusahaan. Jurnal Ekonomika dan Bisnis Universitas Diponegoro Semarang.
Ernawati dan Widyawati. 2015. Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Vol. 4 Jurnal Ilmu & Riset Akuntansi.
Fahmi Irham. 2014. Analisis Laporan Keuangan. Alfabeta. Bandung
Vaya Juliana Dillak, 2018. Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan & Keputusan Investasi Terhadap Nilai Perusahaan. Vol. 5 No. 3 Jurnal Ilmu Akuntansi
Hery. 2016. Analisis Laporan Keuangan. Jakarta: Grasindo.
Kasmir. 2016. Analisis Laporan Keuangan. Jakarta: Raja Grafindo Persada
Khumairah, et.al. 2016. Pengaruh Leverage, Profitabilitas dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Ilmu Akuntansi.
Meriyana Siahaan. 2016. Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perusahaan. Vol. 2 No. 2 Jurnal Akuntansi Keuangan.
Sri Mariyatni. 2017. Analisis Rasio Keuangan untuk Menilai Perusahaan Di Bursa Efek Indonesia. Vol. 23 No. 1 Jurnal Ilmiah Manajemen & Akuntansi.
Sujarweni, V. Wiratna. 2015. Akuntansi Manajemen. Yogyakarta: Pustaka Baru Press.
Andayani, S. A., Sumekar, Y., & Suhaeni, J. S. (2020). Supply chain risk classification shallot agribusiness in the Highland through analytical hierarchy process approach. focus, 8.
Andayani, S. A., & Sumekar, Y. (2020). Prediction analysis model of nira production in arenga pinnata by using adaptive neuro-fuzzy inference system method. Thematics Journal of Botany, 4(2).
Ginanjar, Y., Rahmayani, M. W., & Riyadi, W. (2019). Identifikasi faktor penyebab tingkat audit delay di bursa efek indonesia. Jurnal Kajian Akuntansi, 3(2), 210-222.
Amin, M. A. S. (2020). Communication Activities Seba Baduy Lebak Regency Banten. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 3(1), 73-80.
Amin, M. A. S. (2020). Communication Activities in Mitoni Events in Layansari Village (Study of Communication Ethnography Regarding Communication Activities at the Mitoni Event in Layansari Village, Gandrungmangu District, Cilacap Regency in requesting the safety of Mother and Child). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 3(2), 1289-1296.
Published
How to Cite
Issue
Section
License
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
COPYRIGHT NOTICE
An author who publishes in the Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan agrees to the following terms:
1. Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal
2. The author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgment of its initial publication in this journal.
3. The author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work