PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA
DOI:
https://doi.org/10.55171/jsab.v8i2.592Abstract
This research was conducted with the aim of knowing that the Financial Performance and Company Size can affect the Firm Value of the LQ45 Companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2019 period. The method used in this research is quantitative research methods. The population used is all LQ45 companies listed on the Indonesia Stock Exchange (BEI) using purposive sampling method. Data collection obtained through secondary data. The data analysis technique used in this research is the Classical Assumption Test which consists of (Normality Test, Heteroscedasticity Test, Multicollinearity Test and Autocoleration Test), Multiple Linear Regression Analysis Test, Correlation Analysis Test, Determination Coefficient Test, and Hypothesis Test which consists of ( Statistical t test and statistical test F).The result of t statistical test shows that the Financial Performance as X1 has a value of "t" _ "count"> "t" _ "table", namely 2.053> 1.99601 with a significance level of 0.044 <0.05, this means that H0 is rejected and H1 is accepted so that Financial Performance (X1) has a partial effect on Firm Value Company Size as X2 has a tcount <ttable where the result is -0.234 <1.99601 with a significance level of 0.816 <0.05, p. This means that H0 is accepted and H2 is rejected, so Company Size has no partial effect on Firm Value. And the test results based on the F statistical test in this study were obtained with Fcount> Ftable, namely 3,424> 3.13 with a significant level of 0.038 <0 , 05. It can be concluded that H0 is rejected and H3 is accepted. Thus, Financial Performance and Firm Size have a joint or simultaneous effect on Firm Value.References
Brigham, & H. Dasar dasar manajemen Keuangan. selemba empat. 2011.
Dewi. D.O. & Hidayat, T. "Pengaruh jenis usaha ukuran perusahaandan financial leverrage terhadap tindakan pelatan laba pada perusahaan yang terdaftar di BEI". Doctoral Dissertation Undip. 2010.
Dita, N., & Saifi, M. "Pengaruh Economic Value Added (EVA), Net Profit Margin (NPM), Return On Equity (ROE), Dan Return On Investment (ROI) Terhadap Harga Saham (Studi Pada Perusahaan Jasa Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar di BEI Tahun 2013-2015)". Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 46(1), 140–146. 2017
Ghazali, I. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25. Undip. 2016.
Hanafi, Mamduh, M. dan A. H. Analisis Laporan Keuangan edisi kelima. UPP STIM YKPN. 2016.
Herawati, Titin. "Pengaruh Kebijakan Deviden, Kebijakan Hutang, Dan Profitabilitas Terhadap Nilai Perusahaan". Jurnal Manajemen Universitas Negeri Padang. 2013. 2. Hal 1-18.
Husnan, S. dan E. pandjiastuti. Dasar dasar Manajemen Keuangan Edisi ketujuh. UPP STTM YKPM. 2015.
I Made, sudana. Akuntansi Manajemen Keuangann. Erlangga. 2011.
Kalsum, Umi. "Pengaruh Ukuran Perusahaan, Likuiditas Dan Kinerja Keuangan Dan Kebijakan Hutang Terhadap Nilai Perusahaan. Universitas Muhamaddiyah. 2017.
Kasmir. Analisis Laporan Keuangan. Raja Grafindo Persada. 2014.
Khasanah, S. K., & Aryati, T. "Pengaruh Ukuran Perusahaan, Likuiditas, Kebijakan Hutangdan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Kebijakan Deviden Sebagai Variabel Moderating Pada Perusahaan Manufaktur Di Bursa Efek". Magister Akuntansi FEB,Universitas Trisakti, 1(April), 15–31. www.idx.co.id. 2019.
Mardiyati, U. "Pengaruh kebijakan deviden, kebijakan hutang dan profitabilitas terhadap nilai perusahaan manufaktur yang terdaftar di BEI. Jurnal Riset Manajemen Sains Indonesia, 3, 1–17. 2012.
Munawir. Analisa Laporan Keuangan. liberty. 2010.
Pertiwi, T. K., & Pratama, F. M. I. "Pengaruh Kinerja Keuangan, Good Corporate Governance Terhadap Nilai Perusahaan Food and Beverage". Jurnal Manajemen Dan Kewirausahaan, 14(2). https://doi.org/10.9744/jmk.14.2.118-127. 2011.
Riyanto, B.Analisis Laporan Keuangan. BPFE. 2013.
Sugiyono. Metode Penelitian Bisnis. Bandung: Alfabeta. 2014.
Sutrisno. Manajemen Keuangan. ekonesia. 2013.
Wijana, I. N., & Putra, A. "Pengaruh Loan To Asset Ratio , Debt Equity Ratio , Net Profit Margin Dan Price To Book Value Pada Return". 1005–1033. 2016.
Yuli, Susanti, Dkk. "Pengaruh Struktur Modal, Kinerja Keuangan Perusahaan, Ukuran Perusahaan Dan Kualitas Auditir Eksternal Terhadap Nilai Perusahaan". Akuntabel, 5(1). 2018.