EKUITAS (Jurnal Ekonomi dan Keuangan)
Vol 5 No 2 (2021)

PENGARUH TEKNOLOGI BIG DATA TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA

Muchlis Muchlis (Universitas Airlangga)
Dian Agustia (Universitas Airlangga)
I Made Narsa (Universitas Airlangga)



Article Info

Publish Date
30 Jun 2021

Abstract

ABSTRACT   Using the theory of Resources Based View (RBV) and the theory of Dynamic Capabilities, this study aims to examine the effect of using Big Data Technology on firm value mediated by financial performance. By using secondary data on 35 companies listed on the Indonesia Stock Exchange (IDX), using Robus regression analysis with the R Studio application, this research aims to examine the relationship between increased investment in Big Data technology and Firm Value. Company value in this research is measured using TOBINSQ, Market Value Equity Ratio (MVER) and Market to Book Value Ratio (MBVR), while financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE) measurements. This research also aims to compare the three measurements which significantly affect Firm Value. The findings show that there is a significant effect of increasing investment in Big Data Technology with Firm Value using the Market Value Equity Ratio (MVER) measurement and mediated by financial performance both measured using the Return on Assets (ROA) ratio and the Return on Equity (ROE) ratio.

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Journal Info

Abbrev

ekuitas

Publisher

Subject

Economics, Econometrics & Finance

Description

Diterbitkan oleh Sekolah Tinggi ilmu Ekonomi Indonesia (STIESIA) Surabaya secara berkala (setiap tiga bulan) yaitu setiap Maret, Juni, September, dan Desember, dengan tujuan untuk menyebarluaskan hasil penelitian, pengkajian, dan pengembangan bidang ekonomi dan keuangan, khususnya bidang akuntansi, ...