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Journal : Owner : Riset dan Jurnal Akuntansi

Pengaruh Ukuran Perusahaan, Profitabilitas, Struktur Modal, Leverage dan Kepemilikan Institusional Terhadap Nilai Perusahaan Hersintha Sahara; Kartika Hendra Titisari; Purnama Siddi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.580

Abstract

This research aims to examine and analyze the effect of company size, profitability, capital structure, leverage & institutional ownership on firm value in property & real estate companies listed on the IDX (Indonesia Stock Exchange) from 2015-2019 period. The population obtained was 35 companies in research is property & real estate companies listed on the IDX (Indonesia Stock Exchange) from 2015-2019 period & the sample obtained was 20 companies. Sampling method used in research was “purposive sampling”. This type of research is quantitative research. The type of research used in in this research is descriptive quantitative. The research data source is secondary data obtained form the annual financial statements. The data analysis used is multiple linear regression, the coefficient of determinantion test, the classical assumption test, the F test & the hypothesis test. The results of the study showed that company size (SIZE), profitability (ROA), capital structure (DER) and leverage (DAR) affect on firm value (PBV) in property and real estate companies listed on the IDX (Indonesia Stock Exchange) from 2015-2019 period, while institutional ownership (INST) not affect on firm value (PBV) in property & real estate companies listed on the IDX (Indonesia Stock Exchange) for 2015-2019 period.
Pengaruh Kinerja Keuangan, Kebijakan Dividen, Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan Tutik Alawiyah; Kartika Hendra Titisari; Yuli Chomsatu
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.640

Abstract

This study aims to examine and analyze the effect of financial performance (profitability, liquidity, leverage), dividend policy and managerial ownership on firm value. Manufacturing companies in the consumer goods sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period are the samples in this study. Samples were obtained as many as 9 companies using purposive sampling technique. Multiple linear regression analysis tool. Financial performance is measured using profitability, liquidity, and leverage. The results of the study found that profitability and managerial ownership have an effect on firm value, while liquidity, leverage and dividend policy have no effect on firm value.
Pengaruh Laverage, Profitabilitas, Ukuran Perusahaan Dan Tingkat Inflasi Terhadap Pertumbuhan Laba Tien Kartika Kumala Dewi; Kartika Hendra Titisari; Purnama Siddi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.669

Abstract

The objective of this study was to determine whether there is an effect or influence between leverage as an indicator of Debt to Equity Ratio (DER) variable, profitability as an indicator of Return On Equity (ROE) variable, company size estimatet by total assets and inflation rate on profit growth. in companies operating in the consumer goods industry sector and listed on the 2017-2019 list of the Indonesia Stock Exchange. With a sample of 40 companies from the entire population used in this study, there are 52 companies are active in the consumer goods industry sector and have been listed on the Indonesia Stock Exchange for the period 2017-2019. Then the approach used in this study is a quantitative approach with multiple linear regression analysis techniques that can show that a part of the leverage variable affects earnings growth with a significance value of 0.000 <0.05. The profitability variable has an effect on profit growth with a significance value of 0.000 <0.05. The inflation rate variable has an effect on profit growth with a significance value of 0.044 <0.05. While the size of the company has no effect on profit growth because the significance value is 0.132 > 0.05. Simultaneously, the variables of leverage, profitability, firm size and inflation rate affect profit growth with a significance-values-of 0.000 <0.05.