ANALISIS PENGARUH RASIO LEVERAGE, AKTIVITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia yang Terdaftar di BEI Dalam Kurun Waktu 2018-2020)

Authors

  • Sahyuni Kay Prodi Akuntansi Universitas Cokroaminoto Yogyakarta
  • Leo Dadyo Pamungkas Prodi Akuntansi Universitas Cokroaminoto Yogyakarta
  • Narwanto Nurcahyo Unuversitas Amikom Yogyakarta

DOI:

https://doi.org/10.47200/jcob.v6i01.1310

Keywords:

Leverage Ratio, Activity, Profitability, Firm Value

Abstract

This study uses a quantitative descriptive approach with a purposive sampling technique for collecting data. This research was conducted using the documentation method using annual financial statement data for companies listed on the Indonesia Stock Exchange in 2018-2020. The results of this study indicate that, (1) leverage (DER) has a negative effect on firm value (PER), this is indicated by a significant value of 0.007 which means it is smaller than = 0.05 with a coefficient value of -3.514. (2) activity (TATO) has no effect on firm value (PER), this is indicated by a significant value of 0.147 which means it is greater than = 0.05 with a coefficient value of 0.508. (3) profitability has a positive effect on firm value (PER), this is indicated by a significant value of 0.043 which is smaller than = 0.05 with a coefficient of 2.908.

 

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Published

2022-08-03

How to Cite

Kay, S., Pamungkas, L. D., & Nurcahyo, N. (2022). ANALISIS PENGARUH RASIO LEVERAGE, AKTIVITAS DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia yang Terdaftar di BEI Dalam Kurun Waktu 2018-2020). Journal Competency of Business, 6(01), 130–152. https://doi.org/10.47200/jcob.v6i01.1310

Issue

Vol. 6 No. 01 (2022): Vol 6 No 01 (2022): Journal Competency of Business

Section

Articles