盈利能力比率、杠杆比率和良好公司治理对企业价值的披露的影响

S. Sanusi, Amir Indrabudiman, Napisah Napisah
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引用次数: 0

摘要

本研究旨在分析盈利能力、杠杆率和良好的公司治理对公司价值的影响。本研究是对2017-2021年期间在印度尼西亚证券交易所上市的食品和饮料子行业制造公司进行的。本研究的样本确定方法采用目的抽样法,选取符合样本标准的18家食品饮料细分行业制造企业作为样本。本研究采用多元线性回归分析技术,采用SEM PLS 3.2.6统计检验工具。本研究结果表明,盈利能力对公司价值有显著的正向影响,杠杆对公司价值没有影响,良好的公司治理对公司价值有显著的正向影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Rasio Profitabilitas, Rasio Leverage, dan Pengungkapan Good Corporate Governance Terhadap Nilai Perusahaan
This research was conducted aimed at analyzing the Influence of Profitability, Leverage, dan Good Corporate Governance is notfacing the Value of the Company. This research was conducted on food & beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sample determination method in this study uses the purposive sampling method with a sample of 18  food & beverage subsector manufacturing companies that have met the sample criteria. The study used multiple linear regression analysis techniques and used SEM PLS 3.2.6 statistical test tool. The results of this study Profitability have a positive and significant effect on Company Value, Leverage does not affect company value, Good Corporate Governance has a positive and significant effect on Company Value.
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