{"title":"DETERMINAN NILAI PERUSAHAAN MANUFAKTUR DI INDONESIA","authors":"U. Iswara, T. Setyabudi, Susanti Susanti","doi":"10.24034/jiaku.v1i1.5270","DOIUrl":"https://doi.org/10.24034/jiaku.v1i1.5270","url":null,"abstract":"Penelitian ini bertujuan untuk menguji secara empiris pengaruh leverage, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan. Penilaian atas harga saham perusahaan berdasarkan kemampuan perusahaan menghasilkan laba. Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode tahun 2018 sampai dengan tahun 2020. Perusahaan yang dijadikan sampel sebanyak 126 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis data menggunakan analisis regresi berganda. Hasil penelitian diperoleh bahwa leverage berpengaruh positif signifikan pada nilai perusahaan. Penggunaan dana pinjaman untuk menghasilkan laba akan meningkatkan nilai perusahaan. Profitabilitas yang diukur dengan Return on Asset mempunyai pengaruh yang signifikan dengan arah positif terhadap nilai perusahaan. Hal ini menunjukkan semakin besar profit yang dihasilkan maka nilai perusahaan juga mengalami kenaikan. Faktor lain yang memiliki pengaruh pada nilai perusahaan adalah ukuran perusahaan. Ukuran perusahaan yang dilihat dari nilai total aset berpengaruh positif signifikan terhadap nilai perusahaan.","PeriodicalId":228276,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122634469","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"ANALISIS PENGARUH PDRB PER KAPITA DAN JUMLAH TENAGA KERJA TERHADAP JUMLAH PENDAPATAN PAJAK DAERAH PROVINSI DI INDONESIA","authors":"Muktar Redy Susila, Fastha Aulia Pradhani","doi":"10.24034/jiaku.v1i1.4996","DOIUrl":"https://doi.org/10.24034/jiaku.v1i1.4996","url":null,"abstract":"The purpose of this study is to analyze the effect of GRDP per capita and the labor number on the province tax revenue. Regional tax revenues for each province have different figures. It is suspected that GRDP per capita and number of labor affect local tax revenues. To answer the research hypothesis, multiple linear regression analysis was used. The data used in the study were sourced from the Badan Pusat Statistik in 2020. The dependent variable in this study is local tax revenue, while the independent variables are GRDP per capita and the number of labor. Based on the results of the t-test, it was found that the GRDP per capita and the number of workers had a significant effect on province regional tax revenues. The coefficient value of GRDP per capita and the number of labor is positive. Based on the multiple linear regression model formed, the R2 value is 91.05%. So it can be said that GRDP per capita and the number of labor can explain the province tax revenue of 91.5%, the remaining 8.5% is explained by other independent variables not included in this study.","PeriodicalId":228276,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133072118","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}