SIMFONI NILAI PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA

Penulis

  • Angellica Eugenia Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie
  • Prima Apriwenni Program Studi Akuntansi, Institut Bisnis dan Informatika Kwik Kian Gie

DOI:

https://doi.org/10.31937/akuntansi.v17i1.4112

Abstrak

Abstract – The study focuses on explaining the factors that affect company value. The dependent variable used is company value, while the independent variables are Net Profit Margin, leverage, and company size. The secondary data used in this research were obtained from the annual financial reports of 59 manufacturing companies listed on the Indonesia Stock Exchange (IDX) website from 2021 to 2023, yielding a total of 177 data points. The analysis was conducted using the Multiple Regression Analysis method with SPSS 26. The results of this research show that Net Profit Margin has a positive and significant effect on company value. Leverage also has a positive and significant effect on company value. However, the results do not support a positive and significant effect of company size on company value. These findings suggest that profitability and leverage are important factors in enhancing firm value, while company size may not necessarily influence investor perception or market valuation in the context of manufacturing firms during the study period.

Keywords: Company Value; Net Profit Margin; Leverage; Company Size

Unduhan

Data unduhan belum tersedia.

Unduhan

Diterbitkan

2025-06-29

Cara Mengutip

Eugenia, A., & Apriwenni, P. (2025). SIMFONI NILAI PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA. Ultimaccounting Jurnal Ilmu Akuntansi, 17(1), 80–96. https://doi.org/10.31937/akuntansi.v17i1.4112

Terbitan

Vol 17 No 1 (2025): Ultima Accounting : Jurnal Ilmu Akuntansi 

Bagian

Artikel

Lisensi

Hak Cipta (c) 2025 Angellica Eugenia, Prima Apriwenni

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