PERBEDAAN FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN ANTARA PERUSAHAAN PERBANKAN DAN NON PERBANKAN (Studi Empiris pada perusahaan keuangan perbankan dan non perbankan tahun 2010-2014 )

Erma Setiawati (Program Studi AkuntansiFakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta)
Pardiyanto Pardiyanto (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta)
Ifin Aria Efendi (Program Studi AkuntansiFakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta)

Riset Akuntansi dan Keuangan Indonesia
Vol 1, No 2 (2016): Riset Akuntansi dan Keuangan Indonesia

The purpose of this study was to analyze the effect of capital structure , profitability , size , liquidity to the company's value in the banking and non-banking companies and the difference. The population in this study were the banking and non-banking companies listed on the Stock Exchange in 2010-2014 .The sampling technique was purposive sampling method . The number of samples in this study on the banking company as much as 105 companies and non-banking companies 138 companies for the period 2010-2014 .The analytical method used was multiple regression analysis and different test t-test with SPSS 22. The resuld of this study indicated that no difference variable capital structure, size, profitability and liquidity of the company's banking and non-banking finance. Keywords : Value of the Company, capital structure , profitability , company size , liquidity .