AKADEMIK: Jurnal Mahasiswa Humanis
Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis

Pengaruh Total Assets Turnover dan Ukuran Perusahaan terhadap Nilai Perusahaan : Sudi Empiris pada Perusahaan Sub sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2018-2024

Rianna Melviyana (Universitas Pamulang)
Saksono Budi (Universitas Pamulang)



Article Info

Publish Date
01 Sep 2026

Abstract

This study aims to examine and analyze the effect of Total Asset Turnover (TATO) and Firm Size on Firm Value in the property and real estate subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2024 period. The research approach used is associative quantitative with secondary data in the form of annual financial statements. Sampling was conducted using a purposive sampling technique, resulting in 10 companies with an observation period of 7 years, generating a total of 70 observations. Data analysis was performed using panel data regression assisted by EViews 9 software. The results show that partially, Total Asset Turnover (TATO) has no significant effect on Firm Value, while Firm Size has a significant negative effect. Simultaneously, Total Asset Turnover (TATO) and Firm Size have a significant effect on Firm Value. The coefficient of determination (Adjusted R-square) test result shows a value of 0.855. This indicates that 85.55% of the variation in Firm Value can be explained by the two independent variables, while the remaining 14.45% is influenced by other variables outside the research model.

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Journal Info

Abbrev

jmh

Publisher

Subject

Religion Humanities Education Social Sciences

Description

AKADEMIK: Jurnal Mahasiswa Humanis merupakan jurnal elektronik bagi mahasiswa agama, pendidikan, hukum politik, komunikasi, dan psikologi di dalam mempublikasi karya tulis ilmiah (sebagai tugas akhir), baik berupa skripsi, tesis maupun ...