Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 6 (2024): COSTING : Journal of Economic, Bussines and Accounting

THE INFLUENCE OF FINANCIAL RATIOS, COMPANY SIZE AND INFLATION ON FIRM VALUE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE IN 2019-2023

Farhan Adin Saputra (Universitas Jambi)
Enggar Diah Puspa Arum (Universitas Jambi)
Salman Jumaili (Universitas Jambi)



Article Info

Publish Date
28 Sep 2024

Abstract

This study aims to examine whether financial ratios, company size, and inflation affect the value of a company. The financial ratios used in this study include liquidity, profitability, and solvency ratios. The approach used in this study is a quantitative approach. The population used in this study consists of infrastructure sector companies listed on the Indonesia Stock Exchange from 2019 to 2023. The sample determination in the study uses a purposive sampling method, resulting in 57 companies with a total of 5 years of observations, so the total sample in this study is 285 companies. The data analysis method in this study uses multiple linear regression with SPSS (Statistical Package for Social Science) software version 29. The results of this study indicate that liquidity, profitability, solvency, inflation, and company size ratios simultaneously affect the value of a company. Partially, profitability, solvency, and company size affect the value of a company, while liquidity and inflation do not affect the value of a company.

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...