Intelektual : Jurnal Penelitian Dosen Akuntansi
Vol 1 No 1 (2022): JURNAL INTELEKTUAL

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Food dan Beverage yang terdaftar di Bursa Efek Indonesia Periode 2016-2020

Piasti, Trianita (Unknown)
Suswandoyo, M. Imam (Unknown)



Article Info

Publish Date
02 May 2022

Abstract

Introduction/Main Objectives: To determine the effect of profitability, leverage and company size on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Background Problems: A sense of trust from other investors, so that many investors will sell their shares back and the company's capital will certainly decrease and it will be difficult to carry out company operations. Novelty: Re-examining the existing model with a different sector, namely the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. Research Methods: Using quantitative methods with secondary data types in the form of financial reports and analytical techniques used by the SPSS analysis tool. Findings/Results: Underpricing Reputation (RU) and Percentage of shares offered affect underpricing at the time of IPO. Conclusion: Partially, profitability has a significant effect on firm value, leverage has no significant effect on firm value, firm size has no significant effect on firm value, and simultaneously profitability, leverage and firm size have a significant effect on firm value.

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Journal Info

Abbrev

jin

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Description

Journal Intelektual (JIN) is an open access, and peer-reviewed journal. JIN try to disseminate current and original articles from researchers and practitioners on various accounting disciplines such as: financial accounting, auditing, cost accounting, management accounting, tax accounting, budgeting ...