Pengaruh Likuiditas, Firm Size, dan Profitabilitas Terhadap Nilai Perusahaan (Studi pada Perusahaan Pertambangan yang terdaftar di BEI Periode 2013 - 2017)

Penulis

DOI:

https://doi.org/10.30659/jai.8.2.%25p

Abstrak

Firm value is a certain condition that has been achieved by a company as a picture of public trust in the company after through process of activities for several years. Since the company was established until now. The purpose of this study is to find out the impact of liquidity, firm size and profitability on firm value of mining sector companies listed in the IDX over the period 2013-2017. The method of sampling used in this study is the purposive sampling method. The research data are secondary data obtained from Indonesian Capital Market Directory (ICMD) and published financial statements. This analysis technique uses multiple regression analysis techniques. The results of the study show that liquidity and firm size have an influence on the value of the company, while profitability does not have an influence on the value of the company.

Keywords : firm value, liquidity, firm size, and profitability

Referensi

Anoraga, Pandji. 2010. Manajemen bisnis, Edisi kedua. Jakarta: Rineka cipta.

Ayu, D. P., dan Suarjaya, A. A. (2017). pengaruh profitabilitas terhadap nilai perusahaan dengan corporate seocial responsibility sebagai variabel mediasi pada perusahaan pertambangan. e-jurnal manajemen unud , 1112-1138.

Brigham, E.F., dan J. Houston. 2001. Manajemen Keuangan. Penerjemah Hermawan Wibowo. Edisi Kedelapan. Edisi Indonesia. Buku II. Jakarta: Erlangga.

Brigham, Eugene F. 2011. Dasar-dasar Manajemen Keuangan Terjemahan. Edisi 10. Jakarta: Salemba Empat.

Budiartie (2018). Harga Batu Bara Anjlok 6 Bulan Terakhir, Ini Siasat Adaro. Tersediapada : https://www.cnbcindonesia.com/market/20181122110243- 17-43199/harga-batu-bara-anjlok-6-bulan-terakhir-inisiasat-adaro (Diakses:22 November 2018 11:12)

Budiman, Arief (2019). Analisa Teknikal dan Fundamental Saham ANTM: Pasca Melesat, Ini Peluangnya. Tersedia pada : https://www.bareksa.com/en/text/2019/02/06/analisa-teknikal-dan- fundamental-saham-antm-pasca-melesat-ini-peluangnya/21517/news ( Diakses : 02 Februari 2019)

Dewi, Ayu Sri Mahatma dan Wirajaya, Ary. 2013 Pengaruh Struktur Modal Profitabilitas dan Firm size Pada Nilai Perusahaan. dalam e- jurnal Akutansi Vol.4 No.2

Ernawati D. 2016. Pengaruh Profatibilitas, leverage dan firm size terhadap nilai perusahaan. Dalam jurnal ilmu dan riset akutansi Vol.4 No.4

Franedya, Roy (2018). Kemarin Naik 19,5%, Hari ini Saham Antam Dilepas Investor. Tersedia pada : https://www.cnbcindonesia.com/market/20181204091505-17- 44838/kemarin-naik-1951-hari-ini-saham-antam-dilepas-investor (Diakses : 02 Februari 2019)

Ghozali, Imam. 2013. Aplikasi Analisis Multivariate dengan Program IBM SPSS. Semarang: Badan Penerbit Universitas Diponegoro.

Husnan, Suad. 2013. Dasar-dasar teori portofolio dan analisis sekuritas. Yogyakarta: UPP STIM YKPN.

Indriantoro, Nur dan Supomo. 2014. Metodologi Penelitian Bisnis Untuk Akuntansi & Manajemen. BPFE. Yogyakarta.

Jogiyanto, Hartono. 2015. Teori portofolio dan analisis investasi. BPFE. Yogyakarta. Kasmir. 2015. Analisis Laporan Keuangan. Jakarta: Kencana Pernada Media Group.

Keown, Arthur j. 2010. Dasar-dasar manajemen keuangan. Jakarta: salemba empat.

Riyanto, Bambang. 2011. Dasar-Dasar Pembelanjaan Perusahaan. BPFE. Yogyakarta.

Rudangga, I. G., dan Sudiarta, G. M. (2016). pengaruh firm size, leverage, dan profitabilitas terhadap nilai perusahaan. e-jurnal manajemen unud, 4394-4422.

Sartono, Agus. 2011. Manajemen Keuangan dan Teori Aplikasi. BPFE. Yogyakarta.

Sartono, Agus. 2010. Manajemen Keuangan Teori dan Aplikasi. Edisi ke 4, BPFE. Yogyakarta.

Sugiyono. 2011. Metode Penelitian Bisnis. Alfabeta, CV : Bandung.

Susilaningrum, C. (2016). pengaruh return on assets, rasio likuiditas, dan rasio solvabilitas terhadap nilai perusahaan dengan pengungkapan corporate social responsibility (csr) sebagai variabel moderasi. jurnal profita.

Suwardjono. 2010. Teori akuntansi pengungkapan dan sarana interpretatif edisi ketiga. BPFE. Yogyakarta.

Tauke, Putri Yuliana, Murni, Sri dan Tulung, Joy E. 2017 Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Real Estate and property yang terdaftar di Bursa Efek Indonesia Tahun. Dalam jurnal EMBA Vol.5 No.2

Anonim. 2018. Realisasi Investasi Penanaman Modal Dalam Negeri Menurut Ssektor Ekonomi 1) (miliar rupiah), 2000-2017. Tersedia pada: https://www.bps.go.id/statictable/2014/01/15/1317/realisasi-investasi- penanaman-modal-dalam-negeri-menurut-sektorekonomi-sup-1-sup-miliar-rupiah-2000-2017-html (Diakses :13 Desember 2018)

Anonim. 2019. Harga Penutupan Saham pada Sub Sektor Pertambangan. Tersedia pada: https://www.sahamok.com/download-harga-historis-saham/(Diakses : 02 Februari 2019)

Unduhan

Diterbitkan

2019-08-30

Terbitan

Vol 8 No 2 (2019): Jurnal Akuntansi Indonesia

Bagian

Articles

Lisensi

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


License and Copyright Agreement
In submitting the manuscript to the journal, the authors certify that:

  • They are authorized by their co-authors to enter into these arrangements.
  • The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
  • That it is not under consideration for publication elsewhere,
  • That its publication has been approved by all the author(s) and by the responsible authorities tacitly or explicitly of the institutes where the work has been carried out.
  • They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
  • They agree to the following license and copyright agreement.

Copyright
Authors who publish with JAI agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are 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 an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their 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 published work.