The influence of return on equity, debt to equity, and earnings per share toward company value of food and beverage companies listed in the Indonesia Stock Exchange

Vanessa, Vanessa (2021) The influence of return on equity, debt to equity, and earnings per share toward company value of food and beverage companies listed in the Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The main goal of a company is to generate as much profit as possible. However, in actual practice, company must also pay attention to the value of its company because it is used as a benchmark to distinguish one company from another. The value of a company can be identified from its share price. A high share price reflects a high company value as well. Company that has high value will tend to attract the attention of investors because investors think that this company has good growth prospects. By looking at the value of the company, investors will have a good picture about the state of the company in the past, present, and future. Company value also reflects the financial condition of a company and is usually influenced by several factors such as return on equity, debt to equity ratio, and earnings per share. This research aims to determine the influence of return on equity, debt to equity ratio and earnings per share toward company value. The objects of this research are the food and beverage companies listed on Indonesia Stock Exchange from 2017 to 2020. This study is a descriptive study conducted under a quantitative approach using secondary data from financial statements. The sampling method used is the purposive sampling method, with a total sample of 12 companies from a population of 33 companies. The result of this study indicates that partially, return on equity and debt to equity ratio have insignificant influence toward company value, while earnings per share has significant influence toward company value. Simultaneously, those three variables have significant influence toward company value. The Adjusted R square value is 0.639 or 63.9% which indicates that the independent variables selected in this study have a strong ability to explain the dependent variable. / Tujuan utama dari sebuah perusahaan adalah untuk menghasilkan keuntungan yang sebesar-besarnya. Namun dalam praktik sebenarnya perusahaan juga harus memperhatikan nilai perusahaannya karena nilai inilah yang dijadikan sebagai tolak ukur untuk membedakan satu perusahaan dengan perusahaan lainnya. Nilai perusahaan biasanya dapat dilihat dari harga sahamnya. Harga saham yang tinggi mencerminkan nilai perusahaan yang tinggi pula. Dengan melihat nilai perusahaan, investor memiliki gambaran yang baik tentang keadaan perusahaan di masa lalu, sekarang, dan masa depan. Nilai perusahaan juga mencerminkan kondisi keuangan suatu perusahaan dan biasanya dipengaruhi oleh beberapa faktor seperti rasio pengembalian ekuitas, rasio hutang terhadap ekuitas dan laba per saham. Penelitian ini bertujuan untuk mengetahui pengaruh rasio pengembalian ekuitas, rasio hutang terhadap ekuitas, dan laba per share terhadap nilai perusahaan. Objek penelitian ini adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia dari tahun 2017 sampai tahun 2020. Penelitian ini merupakan penelitian deskriptif yang dilakukan dengan pendekatan kuantitatif dengan menggunakan data sekunder berupa laporan keuangan. Metode pengambilan sampel yang digunakan adalah metode subjektif sampling, dengan jumlah sampel 12 perusahaan dari populasi 33 perusahaan. Hasil penelitian ini menunjukkan bahwa secara parsial, rasio pengembalian ekuitas dan rasio hutang terhadap ekuitas berpengaruh tidak signifikan terhadap nilai perusahaan, sedangkan laba per saham berpengaruh signifikan terhadap nilai perusahaan. Secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap nilai perusahaan. Nilai koefisien determinasi sebesar 0,639 atau 63,9% menunjukkan bahwa variabel independen yang dipilih dalam penelitian ini memiliki kemampuan yang kuat untuk menjelaskan variabel dependen.

Item Type: Thesis (Bachelor)
Creators:
CreatorsNIMEmail
Vanessa, VanessaNIM03012180086vaanessalim@gmail.com
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorTarigan, Louis Yosen PrimsaNIDN0102068202primsa.tarigan@uph.edu
Uncontrolled Keywords: company value; return on equity; debt to equity ratio; earnings per share
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 23219 not found.
Date Deposited: 28 Feb 2022 06:59
Last Modified: 28 Mar 2022 02:04
URI: http://repository.uph.edu/id/eprint/46835

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