E-Jurnal Akuntansi TSM
Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM

PENGARUH RISIKO BISNIS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN

Kevin Andreas B (Trisakti School of Management)
Ricardo Suhendra Wirjawan (Trisakti School of Management)



Article Info

Publish Date
30 Jun 2022

Abstract

The purpose of this research is to examine the effect of managerial ownership, corporate social responsibility disclosure, return on asset, price book value, business risk, size company, debt equity ratio to the firm value in non-financial companies listed on Indonesia Stock Exchange. The population of this research is non-financial companies listed on Indonesia Stock Exchange during 2018 to 2020. The sample was selected using purposive sampling method which consisting 117 companies and 351 data selected as research sample. This study uses multiple regression and hypothesis testing as analysis method. The empirical result of this research indicates return on asset, price book value, and debt equity ratio has effect to firm value. While managerial ownership, corporate social responsibility disclosure, business risk, and company size has no effect to firm value.

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Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...