Chai, Darren (2024) The influence of revenue growth towards firm value. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan pendapatan
terhadap nilai perusahaan pada perusahaan Consumer Non-Cyclicals yang
terdaftar di Bursa Efek Indonesia (BEI) periode 2018–2023. Metode yang
digunakan adalah regresi linier berganda dengan variabel independen berupa
pertumbuhan pendapatan diukur melalui Sales Growth (SG) dan variabel
dependen berupa nilai perusahaan yang diukur dengan menggunakan rumus Price
Book Value (PBV) yang merupakan salah satu indikasi untuk harga saham di
pasar. Penelitian ini menggunakan metode kuantitatif dengan menggunakan
bantuan aplikasi olah data SPSS dan model regresi linear berganda. Selain itu,
penelitian ini juga menggunakan variabel kontrol seperti Leverage, Likuiditas,
Profitabilitas, dan Manajemen Aset. Hasil penelitian menunjukkan bahwa Revenue
Growth tidak memiliki pengaruh signifikan terhadap nilai perusahaan. Temuan ini
konsisten dengan beberapa penelitian sebelumnya yang juga menunjukkan
hubungan yang tidak konsisten antara pertumbuhan pendapatan dan nilai
perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi bagi teori
keuangan dan tata kelola perusahaan, serta menjadi dasar untuk penelitian lebih
lanjut mengenai bagaimana manajemen pendapatan mempengaruhi nilai perusahaan./ This study aims to analyze the effect of revenue growth on firm value in Consumer
Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the
2018–2023 period. The method used is multiple linear regression, with the
independent variable being revenue growth measured by Sales Growth (SG) and
the dependent variable being firm value, assessed using the Price-to-Book Value
(PBV) formula, which serves as an indicator of stock prices in the market. This
research adopts a quantitative approach, utilizing SPSS software for data analysis
and applying a multiple linear regression model. Additionally, control variables
such as Leverage, Liquidity, Profitability, and Asset Management are included.
The findings reveal that Revenue Growth have a significant influence on firm value.
This result aligns with several prior studies that also highlight the inconsistent
relationship between revenue growth and firm value. This study is expected to
contribute to financial and corporate governance theories and provide a basis for further research on how revenue management influences firm value.
Item Type: | Thesis (Bachelor) |
---|---|
Creators: | Creators NIM Email ORCID Chai, Darren NIM03012210008 darrenchai2708@gmail.com UNSPECIFIED |
Contributors: | Contribution Contributors NIDN/NIDK Email Thesis advisor Andoko, Andoko NIDN0330129201 andoko.mdn@lecturer.uph.edu |
Uncontrolled Keywords: | Manufaktur; consumer non-cyclicals; revenue growth; firm value |
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: | Darren Chai |
Date Deposited: | 14 Apr 2025 02:55 |
Last Modified: | 14 Apr 2025 02:55 |
URI: | http://repository.uph.edu/id/eprint/68063 |