Jurnal Riset Akuntansi Kontemporer
Vol 10 No 2 (2018): Edisi Oktober

KEBIJAKAN HUTANG, PROFITABLITAS, DAN MANAJEMEN ASET TERHADAP NILAI PERUSAHAAN

Fatimah Kurniawati Putri (Universitas Telkom)
Brady Rikumahu (Universitas Telkom)
Wiwin Aminah (Universitas Telkom)



Article Info

Publish Date
29 Oct 2018

Abstract

Maximizing shareholder wealth can be done by increasing the value of the company. Companies with high PBV ratios will show a high corporate value, this condition make interest for investors to invest in the company. This study aims to analyze the effect of debt policy proxied with Debt to Equity Ratio (DER), profitability proxied with Return On Equity (ROE), and asset management proxied by Total Asset Turnover (TATO) to firm value proxied by Price to Book Value, simultaneously and partially. The population is mining companies listed on BEI. Sample selection technique used is purposive sampling and obtained 30 mining companies in 2013-2016, Data analysis method is panel data regression analysis using software Eviews version 9, Based on the result of research, simultaneously DER, ROE, and TATO have significant effect to company value. Partially, DER and TATO have positive significant effect, ROE have positive but insignificant effect.

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Journal Info

Abbrev

jrak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Kontemporer invites manuscripts in the various topics include, but not limited to, functional areas of International and financial accounting; Management and cost accounting; Tax; Auditing; Accounting information systems; Accounting education; Environmental and social ...