Majid, Safarudin Riski
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THE EFFECT OF PROFITABILTY, LEVERAGE, AUDIT COMMITTEE AND BOARD OF DIRECTORS ON FIRM VALUE Majid, Safarudin Riski
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (228.912 KB) | DOI: 10.33558/10.33558/jrak.v9i2.1589

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh profitabilitas, leverage, komite audit dan dewan direksi terhadap nilai perusahaan. Metode penelitian yang digunakan adalah metode kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder berupa laporan keuangan. Populasi dalam penelitian ini adalah perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Sampel dipilih dari metode purposive sampling dan diperoleh 28 sampel berdasarkan beberapa kriteria. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil analisis menunjukkan bahwa profitabilitas, leverage dan komite audit mempengaruhi nilai perusahaan. Sedangkan dewan direksi tidak berpengaruh pada nilai perusahaan. Secara simultan profitabilitas, leverage, komite audit dan dewan direksi mempengaruhi nilai perusahaan. Hasil penelitian juga menunjukan profitabilitas, leverage, komite audit dan dewan direksi mampu menjelaskan variabel dependen yaitu nilai perusahaan sebesar 95% dan sisanya dipengaruhi oleh variabel lain. Penelitian ini dapat digunakan perusahaan  untuk meningkatkan nilai perusahaannya. Kata kunci : profitabilitas, leverage, LQ45, nilai perusahaan.
The Effect Of Profitabilty, Leverage, Audit Committee And Board Of Directors On Firm Value Majid, Safarudin Riski
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 1 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i1.1867

Abstract

This study aims to examine and analyze the effect of profitability, leverage, audit committee and board of directors on company value. The research method used is a quantitative method. The data used in this study are secondary data in the form of financial statements. The population in this study is LQ45 companies listed on the Indonesia Stock Exchange in 2015-2018. Samples were selected from the purposive sampling method and 28 samples were obtained based on several criteria. The analysis technique used in this study is multiple linear regression analysis. The analysis shows that profitability, leverage and audit committee influence the value of the company. While the board of directors has no effect on the value of the company. Simultaneously profitability, leverage, audit committee and board of directors affect the value of the company. The results also showed profitability, leverage, the audit committee and the board of directors were able to explain the dependent variable that is the value of the company by 95% and the rest was influenced by other variables. This research can be used by companies to increase the value of the company. Keywords : profitability, leverage, LQ45, firm value.