Reviu Akuntansi, Keuangan, dan Sistem Informasi
Vol. 1 No. 1 (2022): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP NILAI PERUSAHAAN SELAMA PANDEMI COVID-19

Ajeng Ayu Indy Prasetyo (Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya)
Sutrisno T. (Unknown)



Article Info

Publish Date
01 Jan 2022

Abstract

This study examines the factors affecting firm value during the Covid-19 pandemic, including profitability, leverage, financial distress, and Dividend Payout Ratio (DPR). This study applies ex post facto design with a quantitative approach involving the secondary data from the companies’ financial statements analyzed by multiple linear regression. The samples include 90 companies listed on the Indonesia Stock Exchange (IDX) selected through a disproportionate stratified random sampling method. The results indicated that leverage with the proxy of Debt to Equity Ratio (DER) and financial distress had a positive effect on firm value, while profitability with the proxy of Return on Equity (ROE) and Dividend Payout Ratio (DPR) had no effect on firm value. Simultaneously, profitability, leverage, financial distress, and Dividend Payout Ratio (DPR) had an effect on firm value.

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Journal Info

Abbrev

reaksi

Publisher

Subject

Economics, Econometrics & Finance

Description

Publish all forms of quantitative and qualitative research articles as well as other scientific studies related to the fields of Accounting, Finance, and Information ...