PENGARUH STRUKTUR MODAL, KINERJA KEUANGAN DAN PERTUMBUHAN ASET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR LOGAM DAN SEJENISNYA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2021

Authors

  • Fatma Nursafitri Universitas Batam
  • One Yantri Universitas Batam
  • Ely Kurniawati Universitas Batam

Abstract

This study aims to examine and analyze the effect of capital structure, financial performance and asset growth on firm value in metal and similar manufacturing companies listed on the Indonesia Stock Exchange in 2017-2022. This research includes quantitative research. The data used in this study are in the form of annual financial reports of Metal and Similar Manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The sampling technique used was the purposive sampling method. The population is 16 companies. Samples that meet the criteria are 7 companies. The analytical technique used in this study is multiple linear regression analysis with the help of the SPSS program.Based on the results of data analysis using SPSS 25, it shows that Capital Structure partially has an insignificant negative effect on firm value with a significance value of 0.067, Financial Performance partially has a significant positive effect on firm value with a significance value of 0.005, and Asset Growth is partially positive not significant to firm value with a significance value of 0.906. Simultaneously, the variables of Capital Structure, Financial Performance and Asset Growth have a significant effect on firm value with a significance value of 0.020.

Downloads

Published

2023-03-03

Issue

Vol. 12 No. 1 (2022): APRIL

Section

Articles

License

Copyright (c) 2023 Fatma Nursafitri, One Yantri, Ely Kurniawati

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Manuskrip yang diserahkan penulis haruslah sebuah karya yang tidak melanggar hak cipta (copyright) yang ada. Naskah yang dimasukkan harus yang belum pernah diterbitkan dan tidak dikirimkan pada waktu yang bersamaan kepada penerbit lain. Hak cipta atas semua material termasuk yang berbentuk cetak, elektronik dan bentuk lainnya dipegang oleh Jurnal Akuntansi. Setelah manuskrip telah melewati proses penyuntingan substansi dan positif diterima, penulis mengirimkan berkas Pernyataan Hak Cipta b ke alamat redaksi Jurnal Zona Akuntansi.