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

LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN ENTITAS TERHADAP NILAI PERUSAHAAN

Rahayu Setiyowati (Trisakti School of Management)
Rudi Setiadi Tjahjono (Trisakti School of Management)



Article Info

Publish Date
31 Dec 2022

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of independent variables, namely profitability (ROA), liquidity (CR), company size (SIZE), leverage (DAR), managerial ownership (MO), asset growth (AG), and institutional ownership (IO) on the dependent variable, namely company value (PBV). The population used in this study was all non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 to 2020. Sampling using the purposive sampling method, there were 98 non-financial companies that matched the criteria used in this study. The data of this study were analyzed using the multiple regression method. The results of this study show that profitability (ROA) and leverage (DAR), positively affects the value of the company (PBV). Meanwhile, asset growth (AG) negatively affects the company's value (PBV). But liquidity (CR), company size (SIZE), managerial ownership (MO), and institutional ownership (IO) have no effect on the value of the company (PBV).

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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 ...