ACCOUNTHIK : Journal of Accounting and Finance
Vol 6 No 01 (2021): Maret 2021

HOW IS FIRM VALUE AFFECTED BY DEBT AND PROFITABILITY POLICIES?

suhono Suhono (Universitas Pendidikan Indonesia)



Article Info

Publish Date
30 Mar 2021

Abstract

ABSTRACT This study aims to analyze whether debt policies and profitability have a partial or simultaneous effect on Firm Value in Manufacturing companies listed on the IDX in 2015-2019. The sample used in this study were 18 companies using purposive sampling. The statistical method used is the classical assumption test, multiple linear regression analysis, descriptive analysis, verification analysis, and hypothesis testing. The results of this study partially debt policy has no effect on firm value with t-test results of t-score -0.618 <ttable 1.984 and significant 0.538> 0.05 then profitability has a significant effect on firm value with t-test results of t-score 9.891> t-table 1.984 and significant 0.000 <0.05. Debt policy and profitability simultaneously have an effect on profitability with the results of the test f-score 50.259> f-table 3.09 and significant value of 0.000 <0.05.

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Journal Info

Abbrev

accounthink

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Accounthink is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, University of Singaperbangsa Karawang twice a year (March and October). Accounthink aims to publish articles in the field of accounting and finance that provide the significant ...