ANALISIS NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA DARI PERSPEKTIF KINERJA KEUANGAN

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DOI:

https://doi.org/10.30659/jai.6.1.13-28

Abstract

Penelitian ini bertujuan untuk mengetahui apakah nilai perusahaan dipengaruhi oleh kinerja keungannya (profitabilitas, solvabilitas dan aktivitas).Penelitian dilakukan dengan mengambil populasi perusahaan manufaktur di Indonesia yang terdaftar di Bursa Efek Indonesia(BEI) tahun 2014-2015. Teknik purposive sampling dilakukan dalam pemilihan sampel penelitian, dan diperoleh sampel sebanyak 144 perusahaan.Data yang digunakan berupa data sekunder dari ICMD.Pengujian yang dilakukan adalah dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa hanya variabel profitabilitas yang dikur dengan menggunakan ROE yang berpengaruh terhadap nilai perusahaan yang diukur dengan PBV.Sedangkan kedua variabel independen lainnya, yaitu solvabilitas (DER)danrasio aktivitas(ITO) tidak berpengaruh terhadap nilai perusahaan. Kata Kunci: Nilai perusahaan, profitabilitas, solvabilitas, aktivitas

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Published

2017-01-19

Issue

Vol. 6 No. 1 (2017): JURNAL AKUNTANSI INDONESIA

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Articles

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Jurnal Akuntansi Indonesia is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License Creative Commons License


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