EL-MUHASABA
Vol 2, No 2: Juli 2011

PENGARUH KEBIJAKAN HUTANG DAN INVESTASI TERHADAP NILAI PERUSAHAAN

Siahaan, Fadjar OP (Unknown)



Article Info

Publish Date
13 Sep 2013

Abstract

The primary objective of this research is to analyze the effect of Debt to Equity Ratio (DER) and Investment Opportunity Set (IOS on firm value. The data was collected by using pooling method. Sixty-six firms in this research were chosen as a research sample. The statistical method used to test the hyphotesis were multiple regressions, t test, and F test. The empirical result shows that partially all independent (Debt to Equity Ratio/DER and Investment Opportunity Set/IOS) have positive significant effect on firm value. Simultaneously, all independent variable (Debt to Equity Ratio/DER and Investment Opportunity Set/IOS) significantly influenced the firm value. The other finding in this research indicates that IOS has the most significant effect on firm value, then followed by DER.

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Journal Info

Abbrev

el-muhasaba

Publisher

Subject

Economics, Econometrics & Finance

Description

El Muhasaba:Jurnal Akuntansi adalah jurnal berkala Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang yang terbit dua kali dalam satu tahun, yaitu Januari dan Juli. Bidang keilmuan yang diterima dalam jurnal ini adalah Akuntansi, Auditing, Sistem Informasi, ...