Pengaruh Return On Asset, Debt To Equity Ratio, Dan Current Ratio Terhadap Nilai Perusahaan Sektor Industri Tambang di Bursa Efek Indonesia Periode 2016-2019

Muhamad Solihin, Sofyan Halim

Abstract


This study is to determine the effect of Return On Asset (ROA), Debt To Equity Ratio (DER), and Current Ratio (CR) on Firm Value. The object of this research is the mining sector which is listed on the Indonesia Stock Exchange in 2016-2019. This research was conducted on 72 samples using a quantitative descriptive approach. Therefore, the data analysis used is statistical analysis in the form of multiple linear regression tests. The results of this study indicate that partially, the variable Return On Asset (ROA), Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on the value of the mining sector companies listed on the Indonesia Stock Exchange. This is evidenced by the results of the partial test (Tongan test) which also shows the significant value of the three independent variables that support the hypothesis. The simultaneous test results (F test) also show that the independent variable simultaneously affects the dependent variable. Therefore, the results of this study found that there is a significant influence between Return on Assets (ROA), Current Ratio (CR) and Debt To Equity Ratio (DER) on Company Value listed on the Indonesia Stock Exchange

Keywords


Return On Asset (ROA); Debt To Equity Ratio (DER); Current Ratio (CR); Price To Book Ratio

Full Text:

PDF

References


Amiliah, M. (2013). Pengaruh Return On Equity, Debt To Equity Ratio, Current Ratio Dan Volume Perdagangan Saham Terhadap Nilai Perusahaan Pada Emiten Pertambangan Di Bursa Efek Indonesia Periode 2011-2013. 46–58.

Brigham, & Houston. (2014). Dasar dasar manajemen keuangan. Jakarta: Salemba Empat.

Fadillah, L., & Mardanu, R. M. (2016). Pengaruh Return On Equity (ROE), Earning Per Share (EPS), Debt to Equity Ratio (DER), Dan Kebijakan Deviden Terhadap Nilai Perusahaan. 1–17.

Fahmi, I. (2015). Analisa Laporan Keuangan.Bandugn:Alfabeta.

Fikriyan, A. (2019). Pengaruh rasio keuangan dan kebijakan manajerial terhadap nilai perusahaan pada sektor pertambangan yang terdaftar di bei periode 2015-2017. 7.

Firdaus, I. (2020). The Effect Of DER, TATO, ROA And Share Price To PBV. 1(2), 210–223. https://doi.org/10.31933/DIJDBM

Ghozali, I. (2016). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21 Update PLS Regresi.Semarang: Badan Penerbit Universitas Diponegoro.

Hanafiyah, F. (2018). Pengaruh Struktur Modal, Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Pada Perusahaan sub-sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2015-2018. 155–165.

Hery. (2015). Analisa Laporan Keuangan Edisi 1.Jakarta:Center For Academic Publishing Services.

https://investasi.kontan.co.id/news/kinerja-indeks-saham-sektor-tambang-rontok-tahun-lalu-ini-biang-penyebabnya?page=all

https://republika.co.id/berita/ekonomi/korporasi/ptc07i383/pwc-minat-investor-berinvestasi-di-pertambangan-turun

Husnan, S., & Pudjiastuti, E. (2015). Dasar - Dasar Maajemen Keuangan (Edisi Keen). Yogyakarta : UPP STIM “YKKP.”

Irman, M., Estu, A. Z., Tinggi, S., Ekonomi, I., & Indonesia, P. (2019). Kurs : Jurnal Akuntansi , Kewirausahaan dan Bisnis Kurs : Jurnal Akuntansi , Kewirausahaan dan Bisnis. 4(2), 158–168.

Kasmir. (2016). Analisa Laporan Keuangan.Jakarta:Raja Grafindo Persada.

Laili, E. N. (n.d.). Pengaruh profitabilitas, likuiditas, dan kebijakan dividen terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di bei. 1–16.

Lebo, T. C., & Tasik, H. (2016). The Impact Of Financial Ratios On Price To Book Value ( PBV ) In Automotive And Component Sub Sector Listed In IDX Within 2007-2016 Periods.

Leonardo, & Khairunisa. (2019). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan. 6(2), 3319–3326.

Meivinia, L. (2018). Pengaruh Likuiditas , Profitabilitas , Struktur Modal , Dan Suku Bungan Terhadap Nilai Perusahaan. 2(2), 380–393.

Nadia, W. S., Ibrani, Y. D. H. E. Y., Eva, K., Dewi, C., Masripah, Vera, D., Fitriasari, D., Misran, M., Chabachib, M., Harum Sari Dewi, N., Pande Dwiana Putra, I., Subandono, S., Mikami, K., Mohri, H., Itoh, N., Miyashita, H., Hayashi, N., Sano, H., Lestari, P., … Danamon, B. (2016). Pengaruh Profitabilitas, Kebijakan Hutang, Kebijakan Deviden, Dan Keputusan Investasi Terhadap Nilai Perusahaan (Studi Kasus Perusahaan Manufaktur Yang Go Publik di Bursa Efek Indonesia) PERIODE 2010 - 2014. E-Jurnal Akuntansi, 15(2), 1–23. https://doi.org/.1037//0033-2909.I26.1.78

Ryan, F., & Prasetya, W. (2017). Investasi Saham Ala."Fundamentalis Dunia. PT Elex Media Komputindo.

Salim, M. N., & Susilowati, R. (2019). The Effect Of Internal Factors On Capital Structure And Its Impact On Firm Value : Empirical Evidence From The Food And Baverages Industry Listed On Indonesian Stock Exchange 2013-2017. 6(July), 173–191. https://doi.org/10.5281/zenodo.3359550

Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D.Bandunng: Alfabeta.

Wahyuni, S., & Paranginangin, R. (2016). Pengaruh Struktur Modal, Harga Batubara Acuan Dan Profitabilitas Terhadap Nilai Perusahaan Sub Sektor Pertambangan Batubara Yang Tercatat Pada Bursa Efek Indonesia Tahun 2012– 2016. 157–170.

Wira, D. (2019). Analisis Fundamental Saham. Jakarta:Exceed.

Peraturan Perundang-undangan

Undang-Undang No. 8 Tahun 1995 Tentang Pasar Modal




DOI: http://dx.doi.org/10.22441/jies.v11i1.11415

Refbacks

  • There are currently no refbacks.


Copyright (c) 2022 JURNAL ILMU EKONOMI DAN SOSIAL (JIES)

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

Jurnal Ilmu Ekonomi dan Sosial (JIES)
Editorial Office:
Pusat Penelitian Universitas Mercu Buana Jakarta, Gedung D Lantai 1,
Jalan Meruya Selatan No. 01, Kembangan, Jakarta Barat 11650.
Phone 021-5840816 Extention 3451 Fax. 021-5840813.
Homepage : http://www.mercubuana.ac.id Email : [email protected]

Portal ISSNPrint ISSN: 2301-9263
Online ISSN: 2621-0371

 

Creative Commons License
Jurnal Ilmu Ekonomi dan Sosial (JIES) and the article sare licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Web
Analytics Made Easy - StatCounter
View My Stats

 

The journal was indexed by: