Hardiyanti, Putri Indah (2019) Pengaruh Leverage dan Profitabilitas Terhadap Nilai Perusahaan (Studi pada Perusahaan Food and Beverages yang Terdaftar di BEI Periode 2013-2017). Sarjana thesis, Universitas Brawijaya.
Abstract
Tujuan penelitian ini adalah untuk mengetahui pengaruh leverage dan profitabilitas terhadap nilai perusahaan. Laporan keuangan memiliki peran penting dalam menilai kinerja keuangan perusahaan. Laporan keuangan menunjukan keadaan keuangan suatu perusahaan. Untuk mengukur kinerja keuangan perusahaan, digunakan rasio-rasio keuangan. Rasio-rasio keuangan akan menjadi tolak ukur investor untuk berinvestasi. Penelitian ini menggunakan perusahaan food and beverages sebagai sampel penelitian sebanyak 12 perusahaan. Pemilihan sampel dilakukan dengan teknik purposive sampling dari 26 populasi. Variabel dependennya adalah nilai perusahaan sedangkan variabel independennya adalah leverage dan profitabilitas yang diuji pengaruhnya terhadap nilai perusahaan secara simultan dan parsial dengan menggunakan bantuan program SPSS (Statistic Package for the School Science) versi 23.00 for windows. Pengambilan data diperoleh dari website Bursa Efek Indonesia berupa laporan keuangan dan annual report tiap perusahaan periode tahun 2013-2017. Hasil penelitian menunjunkan bahwa secara parsial Debt to Equity Ratio berpengaruh signifikan terhadap nilai perusahaan sebesar (-4,246), yang artinya negatif yaitu ketika nilai Debt to Equity Ratio tinggi maka nilai perusahaan menurun. Debt Ratio berpengaruh signifikan terhadap nilai perusahaan sebesar 3,091. Return On Equity berpengaruh signifikan terhadap nilai perusahaan sebesar 8,144. Earning Per Share berpengaruh signifikan terhadap nilai perusahaan sebesar (-3,851), yang artinya negatif yaitu ketika nilai Earning Per Share tinggi maka nilai perusahaan menurun. Secara simultan Debt to Equity Ratio, Debt Ratio, Return On Equity, dan Earning Per Share berpengaruh secara signifikan terhadap nilai perusahaan sebesar 18,487.
English Abstract
The purpose of this study was to determine the influence of leverage and profitability of the company’s value. The financial statements have an important role in assessing the company’s financial performance. The financial statements show the financial condition of a company. To measure the financial performance of the company, used financial ratios. Financial ratios will be a benchmark for investors. This research using the company’s food and beverages as the study sample as many as 12 companies. The sample selection was done by using purposive sampling from 26 populations. The dependent variable is the company’s value and the independent variable is leverage and profitability would be tested the effect on company’s value together and partially with the help of program SPSS (Statistic Package for the School Science) version 23.00 for windows. Retrieval of data obtained from the website of the Indonesia Stock Exchange in the form of financial statements and annual report for each company year period 2013-2017. The study concluded that the partial Debt to Equity Ratio significant effect on company’s value of (-4,246), which means that when the value is negative, company’s value decreased. Debt Ratio significant effect on company’s value amounted to 3,091. Return On Equity significant effect on company’s value of 8,144. Earning Per Share significant effect on Tobin’sQ amounted to (-3,851), which means that when the value is negative, company’s value decreased. With the same variable Debt to Equity Ratio, Debt Ratio, Return On Equity, and Earning Per Share significant effect on company’s value amounted to 18,487.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FIA/2019/702/051911173 |
| Uncontrolled Keywords: | Leverage, Profitabilitas, Nilai Perusahaan-Leverage, Profitability, Companys’s Value. |
| Subjects: | 600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management > 658.15 Financial management |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Sugeng Moelyono |
| Date Deposited: | 09 Nov 2020 05:43 |
| Last Modified: | 21 Oct 2021 03:11 |
| URI: | http://repository.ub.ac.id/id/eprint/177217 |
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