E-JURNAL AKUNTANSI
Vol 34 No 3 (2024)

Rasio Keuangan Selama Pandemi Covid-19 dan Nilai Perusahaan

I Nyoman Gede Suwantara (Unknown)
I Wayan Gde Wahyu Purna Anggara (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
31 Mar 2024

Abstract

Share prices reflect changes in company value over time. It is likely that investments are generated by companies with strong financial performance, which can be a positive indicator of the company's growth and increase its market value. This research aims to determine the effect of financial ratios during the Covid-19 pandemic on company value. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2022 period. The sampling method used a non-probability sampling method with purposive sampling technique and obtained 267 observations. The data collection method uses non-participant observation. The data analysis technique used is Statistical Product and Service Solution (SPSS) for Windows. The research results show that profitability, solvency, liquidity and activity have a positive and significant effect on company value. This means that profitability, solvency, liquidity and activity can increase company value and provide a positive signal to investors. Keywords: Firm Value; Profitability; Liquidity; Leverage; Activity

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...