Pengaruh Gross Profit Margin (GPM), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO) Terhadap Nilai Perusahaan Pada Perusahaan Sumber Daya Alam Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Khaerunisaa
Ermalina

Jurnal Ilmiah Wahana Akuntansi
Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi

The purpose of this study was to examine and determine the effect of Gross Profi Margin (GPM), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO) on Firm Value in Agricultural Sector Natural Resources Companies Listed on the Indonesia Stock Exchange in 2016-2020. The object of research is the agricultural sector which is listed on the BEI. The sample selection in this study used a purposive sampling method from 25 companies to 10 companies. Data collection is secondary data. The data of this study were obtained from the Indonesia Stock Exchange. This study uses a quantitative approach that is associative clause. The results of this study partially show that the Gross Profit Margin (GPM) and Total Asset Turnover (TATO) variables have an influence on Firm Value, while the Debt to Asset Ratio (DAR) variable has a negative effect on Firm Value. Then, the Gross Profit Margin (GPM), Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) variables have a joint or simultaneous effect on Firm Value.