影响公司价值的因素

PUTRI DYENTA NURCHOLIFAH
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摘要

本研究考察了2019-2021年在印尼证券交易所上市的制造业公司的公司规模、流动性、盈利能力、杠杆和资产结构对公司价值的影响。公司规模是用总资产的ln来衡量的,流动性是用流动比率来衡量的,盈利能力是用NPM来衡量的,杠杆是用DER来衡量的,资产结构是用流动资产对总资产来衡量的,公司价值是用PBV来衡量的。抽样方法采用目的抽样,研究周期为2019-2021年。本研究使用二手数据。采用t检验方法解释变量之间的关系和影响。研究结果表明,企业规模、流动性和资产结构对企业价值的影响不显著。而盈利能力和杠杆对企业价值有显著影响
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Faktor yang mempengaruhi Nilai Perusahaan
This study examines the effect of company size, liquidity, profitability, leverage and asset structure on company value in manufacturing companies listed on the Indonesian stock exchange in 2019-2021. Firm size is measured using ln total assets, liquidity is measured using the current ratio, profitability is measured using NPM, leverage is measured using DER, asset structure is measured using current assets to total assets and company value is measured using PBV. the sampling method uses purposive sampling with the 2019-2021 research period. This study uses secondary data. the relationship and influence between variables is explained by using the t test method. The research results show that firm size, liquidity and asset structure have no significant effect on firm value. while profitability and leverage have a significant effect on firm value 
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