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Journal : Jurnal Akuntansi dan Pajak

Studi Empiris Nilai Perusahaan Pada Masa Pandemi Coronavirus Disease Siti Jubaedah; Mardi Mardi; Yudi Aryanto; Otto Fajarianto
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3273

Abstract

Corona Virus Disease, which was originally a health problem, had an impact on economic and business activities, affecting the financial sector, one of which is the capital market. So the company must make efforts that are strategic enough to be able to face and get out of financial problems, and maintain the price book value. This study aims to examine the effect of Return On Equity, Debt to Equity Ratio, Dividend Payout Rasio and Managerial Ownership on the price book value. listed on the IDX30 index for the 2016-2020 period. This study used 9 samples using porposive sampling. The type of research used was basic research. The analysis that will be used in this study is multiple regression analysis, classical assumption test, hypothesis testing using t test (partial) and coefficient of determination using SPSS version 25. The results of this study indicate that Return On Equity and Managerial Ownership has a significant effect on firm value while Debt to Equity Ratio and Dividend Payout Ratio have no effect on firm value.
Co-Authors Achmad Faqih Achmad, Fachmi Aghnia Dian Lestari Agus Budiman Agus Budiman Ali Firdaus Andy Ahmad Andy Ahmad Andy Ahmad Aniesa Puspa Arum Arianto, Arianto Arif Kurniawan Arus Khongrungchok Brajadenta, Gara Samara Cahya, Jaka Tubagus Cahyandi, Fiqih Citra Kurniawan Dedet Erawati Deka Dyah Utami Deny Sudrajat Eka Rista Harimurti Eko Hariyanto Ena Marlina Fachmi Achmad Farida Nurfalah Fauzi, Arif Muchlisin Fery Setiawan Fiqih Cahyandi Gilang Anggit Budaya Haiyan Amalia Hanafri, Muhammad Iqbal Hanafri, Muhammad Iqbal Hengki Sanjaya Herlina Ike Oktaviani Herlina Usman Humaid Ali Hasan Husni Thamrin Husni Thamrin I Nyoman Suryasa Ifit Novita Sari Ifit Novita Sari Iqbal, Muchamad Iqbal, Muchammad Jaka Tubagus Cahya Khaerudin Imawan Khairul Annuar bin Abdullah Linda Afriani M. Sutarjo Maimunah Maimunah Mardi Mardi Mohd Shafry Mohd Rahim Muchamad Iqbal Muchammad Iqbal Muhammad Iqbal Hanafri Muhammad Nasir Muhammad Nasir Muhammad Rifqi Nailah Tresnawati Nelia Fariani Siregar Nidya Chandra Muji Utami Nursahidin, Nursahidin Punaji Setyosari Radeal Wirawa Rd. Mahendra Haryo Bharoto Rifka Noviani Santika Rifka Noviani Santika Roosiganda Elizabeth Saida Ulfa, Saida Sanjaya, Hengki Sapto Adi Sari, Pratiwi Kartika Setyawan Widyarto Siti Arofatinajah Siti Jubaedah Siti Jubaedah, Siti Siti Maisaroh Siti Maisaroh Solly Aryza Sri Wulandari Sugeng Siswondo Suwarno Suwarno Suwarno Suwarno Suyitno Muslim Titim Nurlia Tri Candra Wulandari Tri Candra Wulandari Triono Triono Triono Triono Wahyuni, Yeyen Waras Waras Welly Wihayati Welly Wihayati Widodo, Ardiyanto S Wirawa, Radeal Yenni Arnas Yeyen Wahyuni Yhonanda Harsono Yhonanda Harsono Yudi Aryanto