Faktor-Faktor Yang Mempengaruhi Firm Value Sebelum Dan Di Masa Pandemi COVID-19

Main Article Content

Fielbert Fielbert
Yanti Yanti

Abstract

The aim of this study was to determine the influence of the capital structure, liquidity, profitability and size of the company on firm value. The research data that was processed came from the 2019-2020 financial statements of manufacturing companies listed on the IDX. Data samples were taken by purposive sampling which resulted in 56 companies. Data processing, multiple linear regression analysis and different test used the IBM SPSS 25 program. pre-COVID-19 pandemic regression testing results showed that profitability and liquidity affected firm value, while capital structure and firm size do not. The regression test results during the COVID-19 pandemic stated that profitability affects firm value, while capital structure, liquidity and firm size do not. The results of the different tests show that there is no difference between the mean firm value before and during the COVID-19 pandemic.

Article Details

Section
Articles

References

Nurwulandari, A. (2021). Effect Of Liquidity, Profitability, Firm Size On Firm Value With Capital Structure As Intervening Variable. Atestasi: Jurnal Ilmiah Akuntansi, Vol 4, Issue 2, 257-271.

Santoso, D., & Widjaja, I. (2022). Pengaruh Profitability, Liquidity, Capital Structure, dan Firm Size terhadap Firm Value. Jurnal Manajerial Dan Kewirausahaan, 4(1), 60-69.

Fajaria, A. Z. (2018). The Effect Of Profitability , Liquidity , Leverage And Firm Growth Of Firm Value With Its Dividend Policy As A Moderating Variable. International Journal Of Managerial Studies And Research (Ijmsr), 55-69.

I Nyoman Agus Suwardika, I. K. (2017). Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Properti. E-Jurnal Manajemen Unud, Vol. 6, No. 3, 1248-1277.

Indriyani, E. (2017). Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan. Akuntabilitas: Jurnal Ilmu Akuntansi, 333-348.

Jonnardi, D. T. (2020). Pengaruh Likuiditas, Firm Growth, Leverage Dan Profitabilitas Terhadap Nillai Perusahaan. Jurnal Multiparadigma Akuntansi Tarumanagara, 1460-1468.

Kasmir. (2015). Analisis Laporan Keuangan. Edisi Satu. Jakarta: Pt Rajagrafindo Persada.

Kurnia, D. P. (2018). Analisis Pengaruh Tax Avoidance, Leverage (Der) Dan Firm Size Terhadap Firm Value (Studi Pada Perusahaan Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2015). Vol. 3 No. 01 2018, 482-492.

Mars, P. (1982). The Choice Between Equity And Debt: An Empirical Study. Journal Of Finance, 121-144.

Mulyani, S. (2017). Metode Analisis Dan Perancangan Sistem. Bandung: Abdi Sistematika.

Ni Wayan Rudini, G. A. (2021). The Effect Of Capital Structure, Liquidity And Profitability On Company Value In The Food Sub Sector And Beverages On The Indonesia Stock Exchange. International Journal Of Social Science (Ijss) Vol.1 Issue.3 October 2021, Pp: 145-150, 147-149.

Nugroho, A. G. (2022). Pengaruh Profitability, Liquidity, Leverage, Dan Firm Size Terhadap Firm Value. Jurnal Multiparadigma Akuntansi, Volume Iv No. 1, 100-109.

Hidayah, N. E. F., & Rahmawati, R. (2019). The effect of capital structure, profitability, institutional ownership, and liquidity on firm value. Indonesian Journal of Contemporary Management Research, 1(1), 55-64.

Putra, A., & Lestari, P. (2016). Pengaruh Kebijakan Dividen, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. E-Jurnal Manajemen Unud, 5(7), Pp. 4044–4070.

Rahmawati, N. E. (2019). The Effect Of Capital Structure, Profitability, Institutional Ownership, And Liquidity On Firm Value. Indonesian Journal Of Contemporary Management Research, 55-64.

Rasyid, R. E. (2019). Pengaruh Firm Size, Profitability, Sales Growth, Dan Leverage Terhadap Firm Value Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Pada Tahun 2015-2017. Jurnal Multiparadigma Akuntansi, Volume I No. 2, 468-476.

Saputri, C. K., & Giovanni, A. (2021). Pengaruh Profitabilitas, Pertumbuhan Perusahaan Dan Likuiditas Terhadap Nilai Perusahaan. Competence: Journal Of Management Studies, 15(1), 90-108.

Sha, S. Y. (2020). Pengaruh Capital Structure, Profitability, Firm Size Dan Leverage Terhadap Firm Value. Jurnal Multiparadigma Akuntansi Tarumanagara, Vol.2 , No.1, 215 - 223.

Spence, M. (1973). Job Market Signalling. The Quarterly Journal Of, Vol. 87, 355-374.

Sukamulja, S. (2019). Analisis Laporan Keuangan Sebagai Dasar Pengambilan Keputusan Investasi. Yogyakarta: Penerbit Andi.

Suwardika, I. N., & Mustanda, I. K. (2017). Pengaruh Leverage, Ukuran Perusahaan, Pertumbuhan Perusahaan, Dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Properti. E-Jurnal Manajemen Unud , Vol. 6, No. 3, 1248-1277.

Similar Articles

<< < 1 2 3 4 > >> 

You may also start an advanced similarity search for this article.