Open AccessFaktor-Faktor Yang Mempengaruhi Nilai Perusahaan Pada Perusahaan Consumer Goods
Author(s) -
Gisela Nindita Taslim,
Hendang Tanusdjaja
Publication year - 2019
Publication title -
jurnal paradigma akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2657-0033
DOI - 10.24912/jpa.v1i2.4691
Subject(s) - stock exchange , nonprobability sampling , leverage (statistics) , business , enterprise value , business administration , asset (computer security) , accounting , finance , population , demography , machine learning , sociology , computer science , computer security
The purpose of this study is to find the effects of financial leverage, asset returns, firm size and sales growth on firm’s value in consumer goods companies listed on the Indonesia Stock Exchange for the period 2015-2017. This research uses 39 consumer goods companies that have been selected using purposive sampling method from a total of 46 companies during three years and produced 117 company data samples. The data used are secondary data that contains company financial statements and company performance reports. Processing carried out in this study uses Eviews software. The results of this study indicate that financial leverage and asset returns have a positive and significant effect on firm value, but for company size and sales growth do not have a significant effect on firm value.