ANALISIS PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Tri Budiyono Universitas Putera Batam
  • Neni Marlina Br. Purba

Keywords:

company size, firm value, profitability, sales growth

Abstract

The purpose of this study is to analyze the effect of profitability, company size and sales growth on firm value in the Indonesia Stock Exchange. The total population in this study were 10 manufacturing companies in the pharmaceutical sub sector which were listed on the Indonesia Stock Exchange in 2015-2019. This study the sampling technique used a purposive sampling method so that 7 companies that met the criteria desired by the researcher were selected. The data used is secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the Riau Islands representative IDX office in Batam City. The data used consists of documentation techniques. This study uses the SPSS version 25 program in processing data. The results of the t test are partially, profitability and firm size have a significant effect on firm value and sales growth has no significant effect on firm value. The results of the F test show that simultaneously profitability, company size and company sales growth have a significant effect on firm value.

References

Arifin, F. (2017). Pengaruh Risiko Bisnis, Beban Pajak dan Pertumbuhan Penjualan Terhadap Nilai Perusahaan dengan Struktur Modal sebagai Intervening pada Perusahaan Properti yang Tercatat Di BEI. Jurnal Akuntanika Uviversitas Tridinanti Palembang, 3(2).
Br Purba, N. M., & Effendi, S. (2019). Pengaruh Kepemilikan Manajerial dan Kepemilikan Institusional Terhadap Nilai Perusahaan pada Perusahaan Manufaktur Yang Terdaftar di BEI. Jurnal Akuntansi Barelang, 3(2), 64. https://doi.org/10.33884/jab.v3i2.10 13
Cahyani, G. A. P., & Wirawati, N. G. P. (2019). Pengaruh Likuiditas, Kebijakan Dividen, Profitabilitas, dan Ukuran Perusahaan pada Nilai Perusahaan. E-Jurnal Akuntansi Universitas Udayana, 27, 1263– 1289. Retrieved from doi: https://doi.org/10.24843/EJA.2019.v 27.i02.p16 Firdaus, I. (2020). The Effect of DER, TATO, ROA and Share Price to PBV (Studies on the food and beverage industry on the Indonesia Stock Exchange period of 2012- 2018). Dinasti International Journal of Digital Business Management, 1(2), 210–223. https://doi.org/10.31933/dijdbm.v1i2 .153 Hery. (2017). Riset Akuntansi. Jakarta: Gramedia Widiasarana. Jariah, A. (2016). Likuiditas, Leverage, Profitabilitas Pengaruhnya terhadap Nilai Perusahaan Manufaktur di Indonesia Melalui Kebijakan Deviden, 1(2), 108–118. Priyanto, D. (2016). SPSS Handbook Analisis Data, Olah Data, & Penyelesaian Kasus-Kasus Statistik. Yogyakarta: PT BUKU SERU.
Riyadi, S. (2018). Analisis Nilai Perusahaan pada Perusahaan Manufaktur (Studi Empris pada Perusahaan Manufkatur yang Terdaftar di BEI Periode 2013- 2015). Jurnal Sinar Manajemen, 5(1), 38–43. Santoso, S. (2012). Aplikasi SPSS Pada Statistik Parametrik. Jakarta: Elex Media Komputindo.
Suryana, F. N., & Rahayu, S. (2018). Pengaruh Leverage, Profitabilitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Industri Barang Konsumsi Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016). EProceeding of Management, 5(2), 2262–2269.

Published

2021-06-08