JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Vol. 6 No. 1 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN INFRASTRUKTUR

Abiyyatha, Muhammad Kafa (Unknown)
Machmuddah, Zaky (Unknown)
Ali, Shujahat (Unknown)



Article Info

Publish Date
20 Apr 2025

Abstract

The aim of this study was to investigate the elements influencing firm values empirically. Infrastructure companies with listings on the IDX constitute the population. The sample used in this research includes companies listed on the Indonesian Stock Exchange. 166 observation data points were gathered over a four-year period, or the 2020–2023 timeframe. The SPSS version 26 software program is the use of multiple linear regression in an analytical process. The outcomes of the analysis of the study show that return on equity (ROE) or total asset turnover (TATO) has an impact on a company's worth. In the meanwhile, the value of the business is unaffected by the current ratio (CR) and debt-to-equity ratio (DER). When making investment selections, investors should consider DER, CR, ROE, and TATO, according to the research's implications.

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Journal Info

Abbrev

jaka

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal ...