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Determinan Nilai Perusahaan Publik Manufaktur Sektor Industri Barang Konsumsi 2015-2019

Adityaputra, Stephanus Andi and Ariyanto, Stefanus (2020) Determinan Nilai Perusahaan Publik Manufaktur Sektor Industri Barang Konsumsi 2015-2019. Ultima Accounting : Jurnal Ilmu Akuntansi, 12 (2). ISSN 2085-4595

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Abstract

This research examines several determinants that may have effect to firm value of the consumer goods manufacturing sector in Indonesia in 2015-2018, proxied with Price to Book Value (PBV). The factors that are thought to to have effect against firm value are Price Earning Ratio (PER) which shows potential future profits and investment choices, financial leverage (DER) which reflects the comparison between source of firm’s funding, Dividend Payout Ratio (DPR) which is a factor that attracts investor interest, and Return on Equity (ROE) which reflects the ability of the firm to generate net income from its equity. This research is important because firm value is a reflection of the shareholder’s welfare. The study reveals that DER negatively and significantly influence the PBV, as well as significant effect of all other independent variables simultaneously on PBV.

Item Type: Article
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD2321-4730.9 Industry
H Social Sciences > HG Finance
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 17 Jun 2021 05:37
Last Modified: 17 Jun 2021 05:37
URI: http://kc.umn.ac.id/id/eprint/15718

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