E-Jurnal Akuntansi TSM
Vol. 6 No. 3 (2026): E-Jurnal Akuntansi TSM

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR

Cycilia (Trisakti School of Management)
Santoso Chandra (Trisakti School of Management)



Article Info

Publish Date
30 Sep 2026

Abstract

The purpose of this study is to obtain empirical evidence to determine the factors that influence firm value in manufacturing companies. Factors that influence firm value are dividend policy, investment decisions, leverage, profitability, firm size, sales growth, and investment opportunity set. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021-2023. This study uses purposive sampling technique and uses 58 companies from 174 data that meet the sample selection criteria. The analysis of research data uses multiple regression methods. The results of this study indicate that leverage, profitability, sales growth, investment opportunity set have an effect on firm value, while dividend policy, investment decisions, firm size do not affect firm value.

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Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...