Pengaruh Ukuran Perusahaan, Profitabilitas dan Solvabilitas terhadap Nilai Perusahaan pada Perusahaan Manufaktur Subsektor Makanan dan Minuman di Bursa Efek Indonesia Tahun 2019-2021
Abstract views: 205
,
Fulltext downloads: 242
Keywords:
Keywords: Company value, company size, profitability and solvency
Abstract
Abstract
The main goal of a company is to maximize prosperity for stakeholders and can be achieved by maximizing company value. This research aims to determine and analyse the influence of company size, profitability and solvency on company value in food and beverage subsector manufacturing companies on the IDX listed in 2019-2021. The data used is secondary data which is the 2019-2021 financial report from the Indonesia Stock Exchange. The research population was 14 companies selected using a purposive sampling method with certain criteria. Data analysis techniques were carried out using descriptive statistical tests, classical assumption tests, multiple linear regression tests. The research results show that the two dependent variables (profitability and solvency) have a significant effect on company value, however company size does not have a significant effect on company value. Simultaneously, company size, profitability and solvency have an effect on company value.
References
Erine,S.and Pranjoto, R.G.H, 2022, Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Aktivitas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar Di BEI Periode 2016-2020 (Jurnal Kajian Ilmu Manajemen (JKIM), Volume 2, Issue 1, pp. 17–25, 10.21107/jkim.v2i1.15500).
(https://journal.trunojoyo.ac.id/jkim/article/view/15500)
Farida, Lilik, Afandi, Mochammad Farid, Sularso, Raden Andi, Suroso, Imam and Putri, NadiaHarahap, 2020, Analisis Kritis Atas Laporan Keuangan, Jakarta: PT. Raja Grafindo Persada
Fred,J.W and Eugene,B.2001, Dasar-Dasar Manajemen Keuangan, Issue, Buku I
Hery, 2020, Analisis Laporan Keuangan, Jakarta: PT. Grasindo.
Kasmir, 2020, Analisis Laporan Keuangan, Jakarta: PT. Raja Grafindo Persada.
Kolamban, Dea V, Murni, Sri and Baramuli, Dedy N., 2020, Analisis Pengaruh Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Industri Perbankan Yang Terdaftar Di Bei, Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, Volume 8, Issue 3, pp. 174–183.
Kemenperin 2019. Laporan Kinerja KementrianPerindusrtiantahun 2019. (https://www.google.com/search?q=Kemenperin%2C%0D%0A7+Mei+2019*pdf&sca_esv=571229774&sxsrf=AM9HkKnkuiad6MXyc2sWyF06fv3EFmGWdA%3A1696574797629&source=hp&ei=Ta0fZePLJIvF4-EP8LuFuAc&iflsig=AO6bgOgAAAAAZR-7XXyvgi9HPLi2vyqvIvJKjBMFVCUB&ved=0ahUKEwijppXR6eCBAxWL4jgGHfBdAXcQ4dUDCAo&uact=5&oq=Kemenperin%2C%0D%0A7+Mei+2019*pdf&gs_lp=Egdnd3Mtd2l6IhpLZW1lbnBlcmluLAo3IE1laSAyMDE5KnBkZjIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJ0iwRVC2D1jHO3ABeACQAQCYAQCgAQCqAQC4AQPIAQD4AQL4AQGoAgo&sclient=gws-wiz
Maryam, Sitti, 2014, “Analisis Pengaruh Firm Size, Growth, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI),” Skripsi, pp. 1–80.
Nur, Marzully and Priantinah, Denies, 2012, Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapancorporate Social Responsibility Di Indonesia (Studi Empiris Pada Perusahaan Berkategori High Profile Yang Listing Di Bursa Efek Indonesia), Nominal, Barometer Riset Akuntansi Dan Manajemen, Volume 1, Issue 2, 10.21831/nominal.v1i2.996.
Peranginangin, Adat Muli, 2019, The Effect of Profitabilty, Debt Policy and Firm Size on Company Value in Consumer Goods Companies, Abstract Proceedings International Scholars Conference, Volume 7, Issue 1, pp. 1217–1229, 10.35974/isc.v7i1.1587.
Radja, Firmike Lidyatami and Artini, Luh Gede Sri, 2020, The Effect Of Firm Size, Profitability and Leverage on Firm Value (Study on Manufacturing Companies Sector Consumer Goods Industry Listed in Indonesian Stock Exchange Period 2017-2019), Volume 7, Issue 11, pp. 18–24, 10.2991/aebmr.k.200415.028.
Ramadhan, Gema Fajar, Husnatarina, Fitria and Angela, Leliana Maria, 2018, Pengaruh Kebijakan Hutang Dan Kebijakan Dividen Terhadap Nilai Perusahaan Kelompok LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016, Jurnal RAK (Riset Akuntansi Keuangan), Volume 3, Issue 1, pp. 65–73, https://core.ac.uk/download/pdf/228480839.pdf.
Salvatore, 2005, Dalam Perekonomian Global.
Suharli, Michell, 2006, Akuntansi Untuk Bisnis Jasa Dan Dagang, Graha Ilmu, pp. 265.
Sujoko, Sujoko, 2018, Pengaruh Struktur Kepemilikan, Strategi Diversifikasi, Leverage, Faktor Intern Dan Faktor Ekstern Terhadap Nilai Perusahaan (Studi Empirik Pada Perusahaan Manufaktur Dan Non Manufaktur Di Bursa Efek Jakarta), EKUITAS (Jurnal Ekonomi Dan Keuangan), Volume 11, Issue 2, pp. 236–254, 10.24034/j25485024.y2007.v11.i2.317.
Suryandani, Atika, 2018, Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, Dan Keputusan Investasi Terhadap Nilai Perusahaan Sektor Property Dan Real Estate, Business Management Analysis Journal, Volume 3, Issue 1, pp. 11, 10.24269/iso.v3i1.236.
Toni, Nagian and Anggara, Leny, 2021, Analisis Partial Least Square Studi pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia, Merdeka Kreasi Group, https://books.google.co.id/books?id=eetXEAAAQBAJ.
Zamzami, F., Nusa, N. D., Press, U. G. M. and Press, G. M. U., 2017, Akuntansi Pengantar 1,
UGM PRESS,
(https://journal.trunojoyo.ac.id/jkim/article/view/15500)
Farida, Lilik, Afandi, Mochammad Farid, Sularso, Raden Andi, Suroso, Imam and Putri, NadiaHarahap, 2020, Analisis Kritis Atas Laporan Keuangan, Jakarta: PT. Raja Grafindo Persada
Fred,J.W and Eugene,B.2001, Dasar-Dasar Manajemen Keuangan, Issue, Buku I
Hery, 2020, Analisis Laporan Keuangan, Jakarta: PT. Grasindo.
Kasmir, 2020, Analisis Laporan Keuangan, Jakarta: PT. Raja Grafindo Persada.
Kolamban, Dea V, Murni, Sri and Baramuli, Dedy N., 2020, Analisis Pengaruh Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Industri Perbankan Yang Terdaftar Di Bei, Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, Volume 8, Issue 3, pp. 174–183.
Kemenperin 2019. Laporan Kinerja KementrianPerindusrtiantahun 2019. (https://www.google.com/search?q=Kemenperin%2C%0D%0A7+Mei+2019*pdf&sca_esv=571229774&sxsrf=AM9HkKnkuiad6MXyc2sWyF06fv3EFmGWdA%3A1696574797629&source=hp&ei=Ta0fZePLJIvF4-EP8LuFuAc&iflsig=AO6bgOgAAAAAZR-7XXyvgi9HPLi2vyqvIvJKjBMFVCUB&ved=0ahUKEwijppXR6eCBAxWL4jgGHfBdAXcQ4dUDCAo&uact=5&oq=Kemenperin%2C%0D%0A7+Mei+2019*pdf&gs_lp=Egdnd3Mtd2l6IhpLZW1lbnBlcmluLAo3IE1laSAyMDE5KnBkZjIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJzIHECMY6gIYJ0iwRVC2D1jHO3ABeACQAQCYAQCgAQCqAQC4AQPIAQD4AQL4AQGoAgo&sclient=gws-wiz
Maryam, Sitti, 2014, “Analisis Pengaruh Firm Size, Growth, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di BEI),” Skripsi, pp. 1–80.
Nur, Marzully and Priantinah, Denies, 2012, Analisis Faktor-Faktor Yang Mempengaruhi Pengungkapancorporate Social Responsibility Di Indonesia (Studi Empiris Pada Perusahaan Berkategori High Profile Yang Listing Di Bursa Efek Indonesia), Nominal, Barometer Riset Akuntansi Dan Manajemen, Volume 1, Issue 2, 10.21831/nominal.v1i2.996.
Peranginangin, Adat Muli, 2019, The Effect of Profitabilty, Debt Policy and Firm Size on Company Value in Consumer Goods Companies, Abstract Proceedings International Scholars Conference, Volume 7, Issue 1, pp. 1217–1229, 10.35974/isc.v7i1.1587.
Radja, Firmike Lidyatami and Artini, Luh Gede Sri, 2020, The Effect Of Firm Size, Profitability and Leverage on Firm Value (Study on Manufacturing Companies Sector Consumer Goods Industry Listed in Indonesian Stock Exchange Period 2017-2019), Volume 7, Issue 11, pp. 18–24, 10.2991/aebmr.k.200415.028.
Ramadhan, Gema Fajar, Husnatarina, Fitria and Angela, Leliana Maria, 2018, Pengaruh Kebijakan Hutang Dan Kebijakan Dividen Terhadap Nilai Perusahaan Kelompok LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016, Jurnal RAK (Riset Akuntansi Keuangan), Volume 3, Issue 1, pp. 65–73, https://core.ac.uk/download/pdf/228480839.pdf.
Salvatore, 2005, Dalam Perekonomian Global.
Suharli, Michell, 2006, Akuntansi Untuk Bisnis Jasa Dan Dagang, Graha Ilmu, pp. 265.
Sujoko, Sujoko, 2018, Pengaruh Struktur Kepemilikan, Strategi Diversifikasi, Leverage, Faktor Intern Dan Faktor Ekstern Terhadap Nilai Perusahaan (Studi Empirik Pada Perusahaan Manufaktur Dan Non Manufaktur Di Bursa Efek Jakarta), EKUITAS (Jurnal Ekonomi Dan Keuangan), Volume 11, Issue 2, pp. 236–254, 10.24034/j25485024.y2007.v11.i2.317.
Suryandani, Atika, 2018, Pengaruh Pertumbuhan Perusahaan, Ukuran Perusahaan, Dan Keputusan Investasi Terhadap Nilai Perusahaan Sektor Property Dan Real Estate, Business Management Analysis Journal, Volume 3, Issue 1, pp. 11, 10.24269/iso.v3i1.236.
Toni, Nagian and Anggara, Leny, 2021, Analisis Partial Least Square Studi pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia, Merdeka Kreasi Group, https://books.google.co.id/books?id=eetXEAAAQBAJ.
Zamzami, F., Nusa, N. D., Press, U. G. M. and Press, G. M. U., 2017, Akuntansi Pengantar 1,
UGM PRESS,
Published
2023-10-26
Section
Articles
Copyright (c) 2023 Author and Jurnal EKSIS
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
