资产收益率、负债权益比率和流动比率对企业价值的影响

Kevin Jonathan, S. Purwaningsih
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引用次数: 0

摘要

本研究旨在探讨资产报酬率(ROA)、负债权益比率(DER)和流动比率(CR)对企业价值的影响。本研究的对象是2017-2020年在印度尼西亚证券交易所(IDX)上市的运输子行业公司。本研究方法采用定量方法,总样本为60家公司,分析工具使用SPSS 25。结果表明,部分变量ROA、CR对企业价值有显著的正向影响,而DER对企业价值有显著的负向影响。
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The Effect of Return on Assets, Debt to Equity Ratio and Current Ratio on Firm Value
This study aims to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) on Firm Value. The object of this research is the transportation sub-sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. This research method uses a quantitative approach with a total sample of 60 companies and the analytical tool uses SPSS 25. The results show that partially the variables ROA, CR have a positive and significant effect on firm value as measured using Price Book Value (PBV), but DER has a significant negative effect on firm value.
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