Pengaruh faktor keuangan dan non-keuangan terhadap nilai perusahaan = The Effect of Financial and Non-Financial Factor on Firm Value

Cyntia, Frisca (2021) Pengaruh faktor keuangan dan non-keuangan terhadap nilai perusahaan = The Effect of Financial and Non-Financial Factor on Firm Value. Bachelor thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (10kB)
Preview	Text (Abstract) Abstract.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (242kB) | Preview
Preview	Text (ToC) Toc.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (664kB) | Preview
Preview	Text (Chapter 1) Chapter 1.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB) | Preview
	Text (Chapter 2) Chapter 2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Share Alike. Download (2MB)
	Text (Chapter 3) Chapter 3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Chapter 4) Chapter 4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)
	Text (Chapter 5) Chapter 5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (488kB)
Preview	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (492kB) | Preview
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (2MB)

Abstract

Penelitian ini membahas pengaruh profitabilitas, solvabilitas, likuiditas, kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan komite audit terhadap nilai perusahaan dengan menggunakan ukuran perusahaan, dan pertumbuhan perusahaan sebagai variabel kontrol. Karakteristik perusahaan merupakan variabel independen dalam penelitian ini, diproksikan oleh profitabilitas, solvabilitas, likuiditas, kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan komite audit. Variabel dependen dalam penelitian ini adalah Nilai Perusahaan yang diukur dengan Proce to Book Value (PBV). Penelitian ini menggunakan ukuran perusahaan dan pertumbuhan perusahaan sebagai variabel kontrol agar mempengaruhi hasil uji penelitian yang dilakukan. Objek penelitian merupakan perusahaan manufaktur periode tahun 2018-2020 yang tercatat di Bursa Efek Indonesia (BEI). Sampel yang diambil dalam penelitian ini sebanyak 56 perusahaan dengan metode Purposive Sampling. Penelitian ini menggunakan analisis regresi inear berganda dan menggunakan SPSS versi 22 dimana data diuji dengan menggunakan uji R², uji F dan uji t pada tingkat signifikan sebesar 5%. Selain itu terdapat juga uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas dan uji heterokedastisitas. Hasil dari penelitian ini menunjukkan bahwa profitabilitas memiliki pengaruh yang signifikan positif terhadap nilai perusahaan, dan solvabilitas memiliki pengaruh yang signifikan negatif terhadap nilai perusahaan, sedangkan likuiditas, kepemilikan manajerial, kepemilikan institusional, komisaris independen, dan komite audit tidak berpengaruh signifikan terhadap nilai perusahaan. / This study discusses the effect of profitability, solvability, liquidity, managerial ownership, institutional ownership, independent commissioner, and audit committee on firm value by using firm size and firm growth as a control variable. Company characteristics are independent variables in this study, proxied by profitability, solvability, liquidity, managerial ownership, institutional ownership, independent commissioner, and audit committee. The dependent variable in this study is firm value as measured by Price to Book Value (PBV). This study uses firm size and firm growth as a control variable in order to influence the results of the research conducted. The object of research is a manufacturing company for the period 2018-2020 which is isted on the Indonesia Stock Exchange (IDX). The samples taken in this study were 56 companies using the purposive sampling method. This study uses multiple inear regression analysis and uses SPSS version 22 where the data are tested using the R² test, F test and t test at a significant evel of 5%. In addition, there is also a classical assumption test consisting of normality test, multicollinearity test and heteroscedasticity test. The results of this study showed that profitability has a significant positive effect on firm value, and solvability has a significant negative effect on firm value, while liquidity, managerial ownership, institutional ownership, independent commissioner, and audit committee have no significant effect on firm value.

Actions (login required)

View Item