Jurnal Paradigma Akuntansi
Vol 3, No 2 (2021): April 2021

Faktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Non Keuangan

Cicilia Olivia, Elizabeth Sugiarto Dermawan (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
23 Apr 2021

Abstract

The research was conducted with the purpose of examining the factors that affect firm value of non financial sector companies listed on Indonesia Stock Exchange (IDX) within the period of 2016-2018. This study uses the data of financial statements published on the IDX’s official website (www.idx.co.id). The research method employed in this research is the purposive sampling technique with a total of 142 samples of non financial sector companies. This study uses a quantitive approach. The processing and testing the data was done using SPSS 23 software. The results of this study indicate that profitability has a positive and significant effect on firm value. Institusional ownership, capital structure, and company growth have a significant negative 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 ...