PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LIKUIDITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN (Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

Penulis

  • Raja Iskandar Mahasiswa Program Studi Akuntansi FEKON UMRAH
  • Asmaul Husna Dosen Fakultas Ekonomi UMRAH
  • Fatahurrazak Fatahurrazak Mahasiswa Program Studi Akuntansi FEKON UMRAH

Kata Kunci:

Company Size, Profitability, Liquidity

Abstrak

Broadly speaking, the purpose of this study is to examine the effect of company size, profitability, liquidity, and institutional ownership on firm value in Manufacturing companies in the consumer goods industry sector which are Listed on the Indonesia Stock Exchange in 2015-2018. The data used in this study are secondary data in the form of financial statements of manufacturing companies in the consumer goods industry sector in 2015-2018. The population of this research is 38 manufacturing companies manufacturing consumer goods industry listed on the Indonesia Stock Exchange from 2015-2018. The total sample of this research is 21 companies determined based on the purposive sampling method so that the number of observations in this study is 84 samples with 4 years of observation (2015-2018). The results of this study indicate that company size, profitability, liquidity and institutional ownership affect the firm's value. This study also shows that company size, profitability, liquidity and institutional ownership together (simultaneously) have a significant effect on firm value. The results of the determination test show that the independent variable in this study was only able to explain the dependent variable by 75% while the remaining 25% was explained by other variables not explained in this study.

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Diterbitkan

2020-04-28

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