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All Journal Reviu Akuntansi, Keuangan, dan Sistem Informasi Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Prasetyo, Ajeng Ayu Indy
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Economics, Econometrics & Finance

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Faktor-Faktor Yang Berpengaruh Terhadap Nilai Perusahaan Selama Pandemi Covid-19 Prasetyo, Ajeng Ayu Indy; Sutrisno T.
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/reaksi.2022.1.1.8

Abstract

This study examines the factors affecting firm value during the COVID-19 pandemic, including profitability, leverage, financial distress, and Dividend Payout Ratio (DPR). This study applies ex post facto design with a quantitative approach involving the secondary data from the companies’ financial statements analyzed by multiple linear regression. The samples include 90 companies listed on the Indonesia Stock Exchange (IDX) selected through a disproportionate stratified random sampling method. The results indicated that leverage with the proxy of debt-equity ratio (DER) and financial distress had a positive effect on firm value, while profitability with the proxy of Return on Equity (ROE) and Dividend Payout Ratio (DPR) had no effect on firm value. Simultaneously, profitability, leverage, financial distress, and Dividend Payout Ratio (DPR) impacted firm value. Abstrak Penelitian ini dilakukan untuk menguji faktor-faktor yang memengaruhi nilai perusahaan selama masa pandemi Covid-19, yaitu profitabilitas, leverage, financial distress, dan Dividend Payout Ratio (DPR). Penelitian ini termasuk penelitian ex post facto dengan pendekatan kuantitatif. Alat analisis yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Sampel dalam penelitian ini adalah 90 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) yang diambil menggunakan disproportionate stratified random sampling. Data penelitian adalah data sekunder yaitu berupa laporan keuangan perusahaan terkait. Hasil penelitian menunjukkan bahwa leverage yang diproksikan dengan Debt to Equity Ratio (DER) dan financial distress berpengaruh positif terhadap nilai perusahaan. Profitabilitas yang diproksikan dengan Return on Equity (ROE) dan Dividend Payout Ratio (DPR) tidak berpengaruh terhadap nilai perusahaan. Secara simultan profitabilitas, leverage, financial distress, dan Dividend Payout Ratio (DPR) berpengaruh terhadap nilai perusahaan
Faktor-Faktor yang Berpengaruh Terhadap Nilai Perusahaan Selama Pandemi Covid-19 Prasetyo, Ajeng Ayu Indy; T, Sutrisno
Telaah Ilmiah Akuntansi dan Perpajakan Vol. 1 No. 1 (2023): Telaah Ilmiah Akuntansi dan Perpajakan (TIARA)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tiara.2023.1.1.11

Abstract

This study examines the factors affecting firm value during the COVID-19 pandemic, including profitability, leverage, financial distress, and Dividend Payout Ratio (DPR). This study applies ex post facto design with a quantitative approach involving the secondary data from the companies’ financial statements analyzed by multiple linear regression. The samples include 90 companies listed on the Indonesia Stock Exchange (IDX) selected through a disproportionate stratified random sampling method. The results indicated that leverage with the proxy of Debt to debt-equity ratio (DER) and financial distress had a positive effect on firm value, while profitability with the proxy of Return on Equity (ROE) and Dividend Payout Ratio (DPR) had no effect on firm value. Simultaneously, profitability, leverage, financial distress, and Dividend Payout Ratio (DPR) had an effect on firm value
Co-Authors Sutrisno T Sutrisno T.