Jurnal Paradigma Akuntansi
Vol 4, No 1 (2022): January 2022

Faktor-Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Manufaktur

Jimmy, Yanti (Fakultas Ekonomi Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
20 Jan 2022

Abstract

The purpose of this research is to test empirically the effect of Leverage as measured by Total Debt Ratio (TDR), Sales Growth, and Profitability as measured by Return on Equity (ROE) to Firm Value as measured by Price to Book Value (PBV) with Firm Size as measured by the natural logarithm of total assets as a control variable. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. Based on several predetermined criteria, 182 manufacturing companies listed on the Indonesia Stock Exchange were selected as samples in this study. This sample was taken using purposive sampling method. The analytical method used is multiple linear regression using the EViews11 Student Lite program. The results of this study indicate that Leverage and Sales Growth have a positive and significant effect on Firm Value, while Profitability and Firm Size have no significant effect on Firm Value.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...