Jurnal Ilmiah Poli Bisnis
Vol 16 No 1 (2024): Volume 16 Nomor 1

Pengaruh Konsentrasi Kepemilikan, Profitabilitas, Konservatisme Akuntansi dan Pertumbuhan Penjualan, terhadap Nilai Perusahaan

Putri, Deanti Utami (Unknown)
Chandra, Novrina (Unknown)



Article Info

Publish Date
29 Aug 2024

Abstract

This research discusses the influence of ownership concentration, profitability, accounting conservatism and sales growth on company value. The main objective of this research is to analyze and obtain empirical evidence whether there is an influence of ownership concentration, profitability, accounting conservatism, and sales growth on company value. The ownership concentration variable is measured using the Ownership formula, profitability is measured using the Return of Assets formula, accounting conservatism is measured using the Non-Operating Accrual formula, and sales growth is measured using the sales growth indicator formula. The method used to process data is a quantitative method with data collection techniques using the purposive sampling method. Data processing uses multiple linear regression analysis techniques. The research object is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) during the period 2019 to 2022, where from the results of the analysis it was found that there were 27 non-cyclical consumer companies listed on the Indonesian Stock Exchange during 2019 to 2022. Results This research shows that the variables that influence company value include profitability variables and sales growth variables.

Copyrights © 2024






Journal Info

Abbrev

jipb

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Polibisnis ini merupakan jurnal ilmiah yang diterbitkan oleh jurusan Administrasi Niaga Politeknik Negeri Padang dengan Nomor ISSN : 2656-1212 (media online) dan Nomor ISSN : 1858-3717 (media cetak). Terbit sebanyak dua kali dalam setahun (April dan Okober) dan dimaksudkan sebagai media ...