ANALISIS FAKTOR KEUANGAN TERHADAP NILAI PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

J-MACC : Journal of Management and Accounting Pub Date : 2022-10-30 DOI:10.52166/j-macc.v5i2.3473

Falina Aisyah Tasiyah, Laely Aghe Africa

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Abstract

This study aimed to analyze and determine liquidity, profitability, leverage and firm size on firm value in transportation service companies. It used dependent variable is company value as proxy of Price Book Value (PBV) and independent variables such as liquidity as proxy of Current Ratio (CR), profitability as proxy of Return on Assets (ROA), leverage as proxy of Debt to Equity Ratio (DER) and company size as proxy of Change in Assets (SIZE). This study uses secondary data obtained from from the Indonesia Stock Exchange (IDX) for the period 2016-2020, with a population of transportation companies listed on the Indonesia Stock Exchange (IDX) with the sample of transportation companies in the period 2016-2020. It was taken by using purposive sampling method, where they were selected based on the criteria. The data were analyzed using a descriptive analysis, classical assumption test and multiple linear regression analysis with SPSS 25. The results indicated that liquidity (CR), profitability (ROA) and company size (SIZE) have no effect on company value, while leverage (DER) has a positive effect on company value.

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分析印尼证券交易所上市的运输服务公司价值的财务因素

本研究旨在分析和确定流动性、盈利能力、杠杆和企业规模对运输服务公司企业价值的影响。它使用因变量是公司价值作为价格账面价值(PBV)的代表，自变量是流动性作为流动比率(CR)的代表，盈利能力作为资产收益率(ROA)的代表，杠杆率作为债务权益比(DER)的代表，公司规模作为资产变动(size)的代表。本研究使用从印度尼西亚证券交易所(IDX)获得的2016-2020年期间的二手数据，以2016-2020年期间在印度尼西亚证券交易所(IDX)上市的运输公司为样本。采用有目的抽样的方法，根据标准进行选择。数据采用描述性分析、经典假设检验和SPSS 25多元线性回归分析。结果表明，流动性(CR)、盈利能力(ROA)和公司规模(size)对公司价值没有影响，而杠杆率(DER)对公司价值有积极影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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J-MACC : Journal of Management and Accounting

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