E-Jurnal Akuntansi TSM
Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN NON-KEUANGAN PADA BURSA EFEK INDONESIA

Hendra (Trisakti School of Management)
Suryanto (Trisakti School of Management)



Article Info

Publish Date
30 Sep 2023

Abstract

As of March 2022, there are 783 companies that have conducted an IPO on the Indonesia Stock Exchange. Investors need to analyze the company's value to find out the company's performance. This study was conducted to determine the effect of the dependent variable on Firm Value on the independent variables Return on Assets, Debt to Assets Ratio, Current Ratio, Firm Size, Dividend Payout Ratio, Assets Growth, Assets Management, and Audit Committee. The object of this study is a non-financial company listed on the Indonesian stock exchange from 2019 – 2021 as a population. The sampling method used in this study is purposive sampling and the method for analyzing data used multiple regression method. There were 93 companies and 279 data that passed the criteria. This study states Return on Assets and Debt to Assets Ratio have a positive effect on Firm Value. The current Ratio has a negative effect on firm value. Firm Size, Dividend Payout Ratio, Assets Growth, Assets Management, and Audit Committee have no effect 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 ...