企业盈利能力、资本结构、企业社会责任和企业衡量标准的影响

Yoseph Kowawin, Alfonsus Rodriques Suninono
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引用次数: 0

摘要

本研究旨在探讨盈利能力、资本结构、企业社会责任和企业规模对企业价值的影响。自变量包括盈利能力、资本结构、企业社会责任和公司规模。而使用的因变量是公司的价值。本研究中的人口是2015-2019年期间在印度尼西亚证券交易所(IDX)上市的消费品行业的制造公司。采用目的抽样法采集样本。总共确定了20家公司作为样本。本研究的分析方法采用面板数据回归。研究结果表明,盈利能力、资本结构和企业社会责任对企业价值的影响为负且不显著。同时,企业规模对企业价值具有显著的正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Profitabilitas, Struktur Modal, Tanggungjawab Sosial Perusahaan, dan Ukuran Perusahaan terhadap Nilai Perusahaan
This study aims to examine the effect of profitability, capital structure, corporate social responsibility and firm size on firm value. The independent variables used are profitability, capital structure, corporate social responsibility and company size. While the dependent variable used is the value of the company. The population in this study are manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange (IDX) in the 2015-2019 period. Samples were collected using purposive sampling method. A total of 20 companies were determined as samples. The analytical method of this study uses panel data regression. The results of this study indicate that profitability, capital structure and corporate social responsibility have a negative and insignificant effect on firm value. Meanwhile, firm size has a positive and significant effect on firm value.
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