FAKTOR PENENTU NILAI PERUSAHAAN PADA SEKTOR KESEHATAN PERIODE 2021-2024
Abstract
Tujuan penelitiannya ini ialah guna menguji dan menganalisa pengaruhnya profitabilitas (ROE), leverage (DER), ukuran perusahaan, dan kepemilikan institusional terhadap nilai perusahaan sektor kesehatan yang terdaftarkan di BEI periode 2021–2024. Sampel penelitiannya ini diambil peneliti sebanyak 20 perusahaan sektor kesehatan sesuai kriteria purposive sampling, dimana itu merupakan hasil pengumpulan data berupa data sekunder dari laporan keuangan tahunan dan laporan audit perusahaan. Dengan pendekatan kuantitatif, maka dihasilkan 80 data observasi. Dengan berbantuan perangkat lunak Eviews 12 untuk analisis datanya berupa asumsi klasik sebagai pemastian kelayakan model penelitiannya. Dihasilkan penelitiannya memperlihatkan bahwa profitabilitas yang diproksikan dengan ROE mempengaruhi positif yang signifikan pada nilai perusahaan yang terukur dalam PBV. Temuannya ini mengindikasikan bahwa perusahaan mampu menciptakan keuntungan, dimana ini sebagai faktor utama yang menjadi pertimbangan investor dalam melihat perusahaan sektor kesehatan. Sementara itu, leverage (DER), ukuran perusahaan, serta kepemilikan institusional tidak terbukti mempengaruhi signifikan nilai perusahaan. Hal ini menunjukkan bahwasanya struktur pendanaan, skala aset, serta komposisi kepemilikan institusi belum terlalu determinan utama untuk membentuk nilai perusahaan sektor kesehatan sepanjang tahun penelitian. Secara bersamaan, semua variabel bebas membawa pengaruhnya secara signifikan pada nilai perusahaan, meskipun secara individual hanya profitabilitas yang memberikan kontribusi dominan.
References
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Risanti, T. P., Aswar, K., Jumansyah, & Wirman. (2021). Determinants influencing the audit quality: Empirical evidence from indonesia. Universal Journal of Accounting and Finance, 9(6), 1265–1272. https://doi.org/10.13189/ujaf.2021.090606
Rismayani, Latief, A., & Kusumawati, Y. T. (2023). Pengaruh Size dan Sales Growth terhadap Nilai Perusahaan Sektor Kesehatan yang Go Public di Indonesia. 6(2).
Riyanti, R., & Munawaroh, A. (2021). KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN, DAN PENGARUHNYA TERHADAP NILAI PERUSAHAAN. Jurnal Muhammadiyah Manajemen Bisnis, 2(1), 27. https://doi.org/10.24853/jmmb.2.1.157-166
Roy, K., & Bandopadhyay, K. (2022). Financial risk and firm value: is there any trade-off in the Indian context? Rajagiri Management Journal, 16(3), 226–238. https://doi.org/10.1108/ramj-03-2021-0021
Sari, D. M., & Wulandari, P. P. (2021). PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN. 22(1).
Sarker, N., & Hossain, S. M. K. (2024). Corporate governance and firm value: Bangladeshi manufacturing industry perspective. PSU Research Review, 8(3), 872–897. https://doi.org/10.1108/PRR-04-2023-0060
Setiawanta, Y., & Hakim, A. (2019). Apakah sinyal kinerja keuangan masih terkonfirmasi? : Studi empiris lembaga keuangan di PT. BEI I N F O A R T I K E L. Jurnal Ekonomi Dan Bisnis, 22(2).
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Published
2026-03-18
How to Cite
Setyaningtyas, P., Samasta, A., Puspitasari, D., & Oktavia, V. (2026). FAKTOR PENENTU NILAI PERUSAHAAN PADA SEKTOR KESEHATAN PERIODE 2021-2024. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(1), 1888-1911. https://doi.org/10.31955/mea.v10i1.7268
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