Pengaruh Struktur Modal dan Ukuran Perusahaan terhadap Nilai Perusahaan Asuransi di Indonesia
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Abstract
This research was conducted with the aim to find out whether there is an influence of Leverage (DER), Profitability Ratio (ROA), Firm Size (SIZE) on Firm Value (VALUE) Insurance Company in Indonesia. Population in this study are all the insurance company listed in Indonesian Stock Exchange in the period 2017 – 2019. The method of selecting samples used in this study is a non probability sampling method with a purposive sampling technique. The results of this study are Leverage that has a negative and non significant effect on Firm Value, Profitability Ratio has a positive and non significant effect on Firm Value, and Firm Size has a negative and significant effect on Firm Value.
Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah terdapat pengaruh antara Rasio Hutang (DER), Rasio Profitabilitas (ROA), dan Ukuran Perusahaan (Firm Size) terhadap Nilai Perusahaan Asuransi di Indonesia. Populasi pada penelitian ini adalah seluruh perusahaan asuransi di Indonesia yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017 – 2019. Metode pemilihan sample yang digunakan dalam penelitian ini adalah metode non profitability sampling dengan teknik purposive sampling. Hasil dari penelitian ini adalah Rasio Hutang (DER) berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan, Rasio Profitabilitas berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan, Ukuran Perusahaan berpengaruh negatif dan signifikan terhadap Nilai Perusahaan.
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