{"title":"财务业绩对公司价值的影响:","authors":"Cindy Eka Cahyaningtias, Imron Rosyadi","doi":"10.47467/reslaj.v6i3.5599","DOIUrl":null,"url":null,"abstract":"This research examines the influence of the variables Current Ratio, Debt to Equity Ratio, and Gross Profit Margin on the value of Automotive and Component Subsector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The time period covered in this research is 4 (four) years, namely 2019 to 2022. This research uses secondary data, namely collecting information from annual financial reports which include the variables Current Ratio, Debt to Equity Ratio, and Gross Profit. Margins. This data was obtained from 11 samples of companies in the Automotive and Components Subsector Manufacturing sector listed on the Indonesia Stock Exchange (BEI). This research aims to evaluate the influence of these variables on company value. Data processing and analysis methods include descriptive statistical analysis, linear regression on panel data (using the Chow test and Hausman test for selection), multiple linear regression analysis on panel data, hypothesis testing (involving the T test and F test), and data analysis evaluation. coefficient of determination. The results and discussion of the research are that the Current Ratio has a positive but not significant effect on company value, the Debt to Equity Ratio has a negative but not significant effect on company value, and Gross Profit Margin has a positive and significant effect on company value.","PeriodicalId":508337,"journal":{"name":"Reslaj : Religion Education Social Laa Roiba Journal","volume":"32 4","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan:\",\"authors\":\"Cindy Eka Cahyaningtias, Imron Rosyadi\",\"doi\":\"10.47467/reslaj.v6i3.5599\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research examines the influence of the variables Current Ratio, Debt to Equity Ratio, and Gross Profit Margin on the value of Automotive and Component Subsector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The time period covered in this research is 4 (four) years, namely 2019 to 2022. This research uses secondary data, namely collecting information from annual financial reports which include the variables Current Ratio, Debt to Equity Ratio, and Gross Profit. Margins. This data was obtained from 11 samples of companies in the Automotive and Components Subsector Manufacturing sector listed on the Indonesia Stock Exchange (BEI). This research aims to evaluate the influence of these variables on company value. Data processing and analysis methods include descriptive statistical analysis, linear regression on panel data (using the Chow test and Hausman test for selection), multiple linear regression analysis on panel data, hypothesis testing (involving the T test and F test), and data analysis evaluation. coefficient of determination. The results and discussion of the research are that the Current Ratio has a positive but not significant effect on company value, the Debt to Equity Ratio has a negative but not significant effect on company value, and Gross Profit Margin has a positive and significant effect on company value.\",\"PeriodicalId\":508337,\"journal\":{\"name\":\"Reslaj : Religion Education Social Laa Roiba Journal\",\"volume\":\"32 4\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Reslaj : Religion Education Social Laa Roiba Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.47467/reslaj.v6i3.5599\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Reslaj : Religion Education Social Laa Roiba Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.47467/reslaj.v6i3.5599","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究探讨了流动比率(Current Ratio)、资产负债率(Debt to Equity Ratio)和毛利率(Gross Profil Margin)这三个变量对在印度尼西亚证券交易所(BEI)上市的汽车及零部件制造分行业公司价值的影响。本研究涵盖的时间段为4年,即2019年至2022年。本研究使用二手数据,即从年度财务报告中收集信息,其中包括流动比率、资产负债率和毛利率等变量。利润率。这些数据来自在印度尼西亚证券交易所(BEI)上市的汽车及零部件制造行业的 11 家公司样本。本研究旨在评估这些变量对公司价值的影响。数据处理和分析方法包括描述性统计分析、面板数据线性回归(使用 Chow 检验和 Hausman 检验进行选择)、面板数据多元线性回归分析、假设检验(涉及 T 检验和 F 检验)以及数据分析评估。研究结果和讨论表明,流动比率对公司价值有正向影响,但不显著;资产负债率对公司价值有负向影响,但不显著;毛利率对公司价值有正向显著影响。
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan:
This research examines the influence of the variables Current Ratio, Debt to Equity Ratio, and Gross Profit Margin on the value of Automotive and Component Subsector Manufacturing companies listed on the Indonesia Stock Exchange (BEI). The time period covered in this research is 4 (four) years, namely 2019 to 2022. This research uses secondary data, namely collecting information from annual financial reports which include the variables Current Ratio, Debt to Equity Ratio, and Gross Profit. Margins. This data was obtained from 11 samples of companies in the Automotive and Components Subsector Manufacturing sector listed on the Indonesia Stock Exchange (BEI). This research aims to evaluate the influence of these variables on company value. Data processing and analysis methods include descriptive statistical analysis, linear regression on panel data (using the Chow test and Hausman test for selection), multiple linear regression analysis on panel data, hypothesis testing (involving the T test and F test), and data analysis evaluation. coefficient of determination. The results and discussion of the research are that the Current Ratio has a positive but not significant effect on company value, the Debt to Equity Ratio has a negative but not significant effect on company value, and Gross Profit Margin has a positive and significant effect on company value.