E-Jurnal Akuntansi TSM
Vol 2 No 4 (2022): E-Jurnal Akuntansi TSM

KINERJA ENTITAS, KEBIJAKAN HUTANG DAN KEPEMILIKAN SAHAM TERHADAP NILAI PERUSAHAAN

Shinta Maria Magdalena (Trisakti School of Management)
Rudi Setiadi Tjahjono (Trisakti School of Management)



Article Info

Publish Date
31 Dec 2022

Abstract

The purpose of this study was to obtain empirical evidence regarding the effect of the independent variables consist of Company’s performances factors relating to profitability, liquidity, dividend, firm size and debt policy factor and share ownership factos relating to managerial and institutional ownership on the dependent variable of firm value. In this study, the population used were non-financial companies listed on the Indonesia Stock Exchange during 2018 to 2020. The sample used in this study which is totalled of 62 companies listed on the Indonesia Stock Exchange. Sampling in this study using purposive sampling method with a total sample of 186 data. The data analysis used is using multiple regression and the data is processed using the SPSS application. The results of this study indicate that institutional ownership, profitability, and debt policy have influence on firm value. Meanwhile, liquidity, dividend, firm size and managerial ownership have no influence on 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 ...