JURNAL AKUNTANSI
Vol 11 No 2 (2022): Edisi Agustus

DETERMINAN NILAI PERUSAHAAN

Tania Monica Mardji (Institut Bisnis dan Informatika Kwik Kian Gie)



Article Info

Publish Date
30 Aug 2022

Abstract

This study aims to examine the effect of Leverage, Profitability, Firm Size, and Intellectual Capital on Firm Value. The population in this study are companies listed on the Non-Primary Consumer Goods Sector of the Indonesia Stock Exchange for the period 2017-2021. The sample obtained was selected through purposive sampling technique of 136 companies, so that 14 samples of companies were obtained over a period of 5 years, so that 70 observations were obtained. The analytical techniques processed using the IBM SPSS Statistics 25 application are descriptive statistical analysis, data pooling test, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that Leverage, Profitability, and Firm Size each had a positive and insignificant effect on Firm Value, while Profitability had a positive and significant effect on Firm Value.

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Journal Info

Abbrev

JA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi berfokus pada penelitian yang berkaitan dengan akuntansi dan keuangan yang relevan dengan pengembangan teori dan praktik akuntansi di Indonesia. Jurnal Akuntansi mencakup berbagai pendekatan penelitian, yaitu: metode kuantitatif dan kualitatif. Fokus Jurnal Akuntansi memiliki ...