PENGARUH KEPUTUSAN PENDANAAN, UKURAN PERUSAHAAN, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018

Penulis

  • Muhammad Syahrian Syahrian Alumni Prodi Akuntansi UMRAH
  • Inge Lengga Sari Munthe Dosen Prodi Akuntansi UMRAH
  • Fatahurrazak Fatahurrazak Dosen Prodi Akuntansi UMRAH

Kata Kunci:

Nilai perusahaan, Keputusan pendanaan, Ukuran Perusahaan, Profitabilitas dan Leverage

Abstrak

Company activity is one of the information needed by investors as a basis for investing, investors in underlying decisions, one of which uses financial information in the form of the value of a company, decisions within the company to fund the company's operations, the company's ability to generate profits and the company's ability to pay its debts. This type of research is classified as quantitative research. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. The sample of this study was selected by using the purposive sampling method with a total sample of 54 companies. The data analysis technique used is multiple linear regression, in this study the results of the t-test showed that : Funding Decisions have no effect on Company Value, while Company Size, Profitability and Leverage affect Company Value. The adjuted R Square value in this study is 0.424 which means that the ability of the independent variable to explain the dependent variable by 42.4% while the remaining 57.6% is explained by other variables not explained in this study.

##submission.downloads##

Diterbitkan

2020-11-23

Terbitan

Bagian

Akuntansi