Journal of Applied Business and Technology
Vol. 2 No. 1 (2021): Journal of Applied Business and Technology

DETERMINANTS OF FIRM VALUE FOR WHOLESALE SUB-SECTOR COMPANIES IN 2016-2019 WITH BEHAVIORAL ACCOUNTING APPROACH

Nicholas Renaldo (Institut Bisnis dan Teknologi Pelita Indonesia)
Andi Andi (Institut Bisnis dan Teknologi Pelita Indonesia)
Nuriman M. Nur (Universitas Islam Riau)
Achmad Tavip Junaedi (Institut Bisnis dan Teknologi Pelita Indonesia)
Harry Patuan Panjaitan (Institut Bisnis dan Teknologi Pelita Indonesia)



Article Info

Publish Date
27 Jan 2021

Abstract

Stock returns which are decreasing every year are a problem for investors who want to get benefit from capital gains. The purpose of this study is to determine the factors that affect firm value. The sample in this study were 15 companies in the wholesale sub-sector. The sample selection method is purposive sampling with criteria listed on the Indonesia Stock Exchange in 2015-2019 and the data to be processed does not have outliers. The results showed that the PER and EPS had a significant effect on Stock Returns, while DER, Size, and Growth had no significant effect on Stock Returns. Recommendations that can be given for this research are that companies maintain consistent profits so that investors are still interested in investing, maintain capital structure, create stable equity growth and maintain company size so as not to be overvalued by investors and potential investors.

Copyrights © 2021






Journal Info

Abbrev

JABT

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JABT (Journal of Applied Business and Technology) is a media for exploration and discussion about Business Management and Technological problems arised in the society. It includes scientific articles in the form of research results, theory application, analytical studies, and literature studies on ...