杠杆作用和盈利能力对印尼证券交易所上市的分业制药公司的价值影响及盈利能力

Issomatusaada Issomatusaada, Dian Nirmala Dewi, A. K. Dewi
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引用次数: 0

摘要

本研究旨在确定杠杆和盈利能力对企业价值的影响。本研究采用目的性抽样技术。本研究使用的人口是10家公司,根据预先确定的标准生产6个样本。本研究使用的二手数据来自印尼证券交易所网站,SahamOk,以财务报告和年度报告的形式。数据分析采用经典假设检验、多元线性分析检验和t检验。本研究中使用的杠杆变量是债务权益比(DER)和债务比率(DR)。本研究中使用的盈利能力变量是净资产收益率(ROE)和每股收益(EPS)。本研究中的企业价值变量使用Tobin’s q。结果表明,ROE和EPS对企业价值有影响,而DER和DR变量没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Farmasi yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019
This study aims to determine the effect of leverage and profitability on firm value. This research uses purposive sumpling technique. The population used in this study were 10 companies producing 6 samples based on predetermined criteria. This study uses secondary data from the Indonesia Stock Exchange website, SahamOk, in the form of finance reports and annual reports. Data analysis used classical assumption test, multiple linear analysis test, and t test. Leverage variables used in this study are Debt to Equity Ratio (DER) and Debt Ratio (DR). Profitability variables used in this study are Return On Equity (ROE) and Earning Per Share (EPS). The firm value variable in this study uses Tobin's Q. The results show that ROE and EPS have an effect on firm value but the DER and DR variables have no effect.
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