PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN
Abstract
Riset ini dimaksudkan guna melakukan pengujian terhadap profitabilitas, ukuran perusahaan dan pertumbuhan penjualan terhadap nilai perusahaan. Riset ini memakai model dengan desain riset kausalitas dengan jenis data kuantitatif maupun data sekunder. Riset ini menetapkan populasinya yaitu perusahaan subsektor makanan serta minuman yang terdaftar di BEI pada periode 2016-2020. Sampel dipilih dengan memakai metode purposive sampling, oleh karenanya didapatkan sejumlah 80 data pengamatan dari 16 perusahaan yang ditetapkan sebagai sampel. Uji hipotesis dilaksanakan dengan menerapkan model analisis regresi linier berganda. Dari hasil riset diketahui bahwasannya profitabilitas, ukuran perusahaan dan pertumbuhan penjualan berpengaruh secara serempak terhadap nilai perusahaan. Kemudian profitabilitas berpengaruh positif terhadap nilai perusahaan. Sedangkan ukuran perusahaan tidak mempengaruhi nilai perusahaan. Selanjutnya pertumbuhan penjualan tidak mempengaruhi nilai perusahaan.
References
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Afinindy, S. & R. (2021). The Effect Of Profitability, Firm Size, Liquidity, Sales Growth On Firm Value Mediated Capital Structure. International Journal of Business, Economics and Law, 24(4).
Antoro, W., Sanusi, A., & Asih, P. (2020). The Effect of Profitability, Company Size, Company Growth on Firm Value Through Capital Structure in Food and Beverage Companies on the Indonesia Stock Exchange 2014-2018 Period. International Journal of Advances in Scientific Research and Engineering, 06(09), 36–43. https://doi.org/10.31695/ijasre.2020.33876
Bae, S. M., Masud, M. A. K., & Kim, J. D. (2018). A cross-country investigation of corporate governance and corporate sustainability disclosure: A signaling theory perspective. Sustainability (Switzerland), 10(8). https://doi.org/10.3390/su10082611
Brigham, E. F., & Houston, J. F. (2011). Dasar-Dasar Manajemen, Essentials of Financial Management. : Vol. Buku 2. Salemba Empat.
Fahmi, I. (2013). Pengantar Manajemen Keuangan. Bandung: Alfabeta.
Harahap, S. S. (2008). Analisis Kritis Manajemen Keuangan . PT Raja Grafindo Persada.
Hasugian. (2019). The Effect Of Dividend Policy, Profitability, Liquidity And Firm Size On Firm Value In Manufacturing Companies Of Food And Beverage Subsectors. International Journal of Public Budgeting, Accounting and Finance, 2 Nomor 3.
Hery. (2017). Kajian Riset Akuntansi (Pramono Adi, Ed.). PT Grasindo.
Hery. (2019). Analisis Laporan Keuangan. Jakarta: PT. Grasindo.
Horne, J. C. V. and J. M. Machowicz. (2005). Prinsip-prinsip Manajemen Keuangan. Jakarta: Salemba Empat.
Husna, A., & Satria, I. (2019). Effects Of Return On Asset, Debt To Asset Ratio, Current Ratio, Firm Size, And Dividend Payout Ratio On Firm Value. International Journal of Economics and Financial Issues, 9(5), 50–54. https://doi.org/10.32479/ijefi.8595
Iskandar, D. (2021). The Effect Of Profitability And Sales Growth On Company Value Moderated By Leverage. www.idx.co.id
Karnawati, & Kartika. (2022). Pengaruh Profitabilitas, Solvabilitas, Dan Ukuran Perusahaan Terhadap Audit Report Lag. Jurnal Ilmiah Akuntansi Dan Keuangan, 5.
Kurniasih & Hermanto. (2020). Pengaruh Sales Growth, Leverage, Kualitas Audit Dan Ukuran Perusahaan Terhadap Penghindaran Pajak. JCA Ekonomi, 1 Nomor 1, 171–179.
Machmuddah, Z., Sari, D. W., & Utomo, S. D. (2020). Corporate social responsibility, profitability and firm value: Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 7(9), 631–638. https://doi.org/10.13106/JAFEB.2020.VOL7.NO9.631
Mahzura. (2018). The Analysis Of The Influence Of Financial Performance, Company Size, Ownership Structure, Leverage And Company Growth On Company Values In Food And Beverage Industry Companies Listed In Idx 2012-2016 Period. International Journal of Public Budgeting, Accounting and Finance (IJPBAF), 1 Nomor 4.
Mulyati, S., & Mulyana, B. (2021). The Effect Of Leverage, Firm Size, And Sales Growth On Income Smoothing And Its Implication To The Firm Value (Study On State-Owned Companies Listed In Indonesia Stock Exchange 2016-2019). International Journal of Engineering Technologies and Management Research, 8(9), 9–18. https://doi.org/10.29121/ijetmr.v8.i9.2021.1015
Naning Tri Rahayu, & Abu Darim. (2020). Analysis Of Influence Of Capital Structure, Company Size, Company Growth And Profitability On Corporate Value. International Journal of Global Accounting, Management, Education, and Entrepreneurship, 1(1), 10–27. https://doi.org/10.48024/ijgame2.v1i1.11
Prawesti Endah. (2022). Nilai Perusahaan (Konsep dan Aplikasi). Adab.
Putra & Gantino. (2021). Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Bisnis Dan Manajemen, 11 Nomor 1, 81–96.
Putri, I. G. A. P. T. (2020). Effect of capital structure and sales growth on firm value with profitability as mediation. International Research Journal of Management, IT and Social Sciences. https://doi.org/10.21744/irjmis.v7n1.833
Rofik, A., & Syah, T. Y. R. (2020). The effect of fuel mix, moderated by Indonesia crude price and foreign exchange, and power losses on profitability of PT PLN (PERSERO). International Journal of Energy Economics and Policy, 10(4), 377–383. https://doi.org/10.32479/ijeep.9575
Spence M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87.
Topani Suzulia, M., & Badawi Saluy, A. (2020). The Effect Of Capital Structure, Company Growth, And Inflation On Firm Value With Profitability As Intervening Variable (Study On Manufacturing Companies Listed On Bei Period 2014-2018). 1(1). https://doi.org/10.38035/DIJEFA
Wahyudi, S. M. (2020). Effect Of Leverage, Profitability, Sales Growth Toward Company Values. www.Kompas.com,
Wijaya, A., Juliana, J., & Avelina, V. (2021). Influence Capital Structure, Liquidity, Size the Company, Debt Policy and Profitability towards Corporate Value on Property Company, Real Estate and Building Construction Listed on the Stock Exchange Indonesia Period 2016-2019. Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences, 4(2), 2241–2256. https://doi.org/10.33258/birci.v4i2.1919
Yulianti & Ramadhan. (2022). Pengaruh Struktur Modal, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan . Jurnal Ilmiah Indonesia, 7 Nomor 3, 1386–1399.
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2022-08-11
How to Cite
Anggraini, C., & Agustiningsih, W. (2022). PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(2), 1842-1859. https://doi.org/10.31955/mea.v6i2.2344
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