Nilai Perusahaan: Implikasi Profitabilitas dan Ukuran Perusahaan
Abstract
This research reveals the relationship between profitability and company size on firm value. The research type is quantitative research. The population in this study is companies in the energy sector listed on the Indonesia Stock Exchange. The analysis method used is Multiple Linear Regression Analysis with Smart PLS 4.0 program. The results of this study indicate that profitability has a negative effect on firm value, while company size has no effect on firm value.
Keywords
Full Text:
PDFReferences
Azaro, K., Djajanto, L., & Sari, P. A. (2020, April). The Influence of Financial Ratios and Firm Size on Firm Value (An Empirical Study on Manufacturing Companies Sector Consumers Goods Industry Listed in Indonesian Stock Exchange in 2013–2017).Proceeding 1st Annual Management, Business and Economic Conference (AMBEC 2019)(pp. 142-147). Atlantis Press.
Adnyani, & Suaryana. (2020). The Effect of Company Sizes, Sales Growth, And Profitability On Firm Values. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(6), 265–271.
Bagaskara, R. S., Titisari, K. H., & Dewi, R. R. (2021, January). Pengaruh profitabilitas, leverage, ukuran perusahaan dan kepemilikan manajerial terhadap nilai perusahaan. In Forum Ekonomi: Jurnal Ekonomi, Manajemen Dan Akuntansi (Vol. 23, No. 1, pp. 29-38).
Dang, H. N., Nguyen, T. T. C., & Tran, D. M. (2020). The Impact of Earnings Quality on Firm Value: The Case of Vietnam. The Journal of Asian Finance, Economics, and Business, 7(3), 63-72.
Dewi, A. S. M., & Wirajaya, A. (2013). The Influence of Capital Structure, Profitability, and Company Size on Firm Value. E-Jurnal Akuntansi, 4(2), 358–372.
Dharmaputra, I. G. N. A., Rustiarini, N. W., & Dewi, N. P. S. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Likuiditas, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan. KARMA (Karya Riset Mahasiswa Akuntansi), 2(1), 2141-2149.
DoÄŸan, M. (2013, April). Does firm size affect the firm profitability? Evidence from Turkey. Research Journal of Finance & Accounting, 4(4), 53-59.
Fadhilah, N. H. K., & Riany, M. (2023). Analisis Pengaruh Profitabilitas, Ukuran Perusahaan Dan Leverage Terhadap Nilai Perusahaan. Jurnal Aktiva: Riset Akuntansi Dan Keuangan, 5(1), 16-31.
Ghozali, I. (2016). Desain penelitian kuantitatif dan kualitatif: untuk akuntansi, bisnis, dan ilmu sosial lainnya.
Indriyani, E. (2017). Pengaruh Ukuran Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan.Jurnal Ilmu Ekonomi, 333-348
Jihadi, M., Vilantika, E., Hashemi, S. M., Arifin, Z., Bachtiar, Y., & Sholichah, F. (2021). The effect of liquidity, leverage, and profitability on firm value: Empirical evidence from Indonesia. The Journal of Asian Finance, Economics and Business, 8(3), 423-431.
Kamaliah. (2020). Disclosure of corporate social responsibility (CSR) and its implications on company value as a result of the impact of corporate governance and profitability. Int'l JL & Mgmt., 62, 339.
Khotimah, S. N., Mustikowati, R. I., & Sari, A. R. (2020). Pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Jurnal Riset Mahasiswa Akuntansi, 8(2).
Lamtiar, S., Arnas, Y., Rusdiyanto, A. A., Kalbuana, N., Prasetyo, B., Kurnianto, B., & Utami, S. (2021). Liquidity Effect, Profitability Leverage to Company Value: A Case Study
Indonesia. European Journal of Molecular & Clinical Medicine, 7(11), 2800-2822.
Natsir, K., & Yusbardini, Y. (2020, June). The Effect of Capital Structure and Firm Size on Firm Value Through Profitability as Intervening Variable. Proceeding 8th International Conference of Entrepreneurship and Business Management Untar (ICEBM 2019), 218-224.
Oyelade, A. O. (2019, January). The impact of firm size on firms performance in Nigeria: A comparative study of selected firms in the building industry in Nigeria. Asian Development Policy Review, 7(1), 1-11.
Palupi, R. S., & Hendiarto, S. (2018). Kebijakan Hutang , Profitabilitas dan Kebijakan Dividen Pada Nilai Perusahaan Properti & Real Estate. Jurnal Ecodemica,2(2),177–185. http://ejournal.bsi.ac.id/ejurnal/index.php/ecodemica
Ponziani, R. M., dan Azizah, R. (2017). Nilai Perusahaan Pada Perusahaan Non keuangan Yang Terdaftar Di BEI. Jurnal Bisnis Dan Akuntansi, 19(3), 200–211.
Purnomo, E., & Erawati, T. (2019). Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012- 2016). Jurnal Akuntansi Dan Keuangan, 1(4), 37–57. https://doi.org/10.24964/japd.v1i1.882
Riadi, M. (2017). Pengertian, Jenis dan Pengukuran Nilai Perusahaan. Retrieved from http://www.kajianpustaka.com/2017/11/pengertian-jenis-dan-pengukuran-nilai-perusahaan.html
Santoso, B. A., & Junaeni, I. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Likuiditas, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan. Owner: Riset Dan Jurnal Akuntansi, 6(2), 1597-1609.
Siregar, Syofian. 2015. Statistika Parametrik Untuk Penelitian Kuantitatif Dilengkapi Dengan Perhitungan Manual dan Aplikasi SPSS Versi 17. Jakarta: Bumi Aksara
Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatig, dan R&D, penerbit Alfabeta,Bandung
Wijoyo, A. (2018). Faktor-faktor yang mempengaruhi nilai perusahaan pada perusahaan property dan real estate di bursa efek indonesia. Jurnal Ekonomi, 23(1), 48-61.
Yanti, I. G. A. D. N., & Darmayanti, N. P. A. (2019). The Influence of Profitability, Company Size, Capital Structure, and Liquidity on the Value of Food and Beverage Companies. E-Jurnal Manajemen Universitas Udayana, 8(4), 2297.
DOI: http://dx.doi.org/10.33087/jmas.v9i1.1824
Refbacks
- There are currently no refbacks.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
J-MAS (Jurnal Manajemen dan Sains) Published by Program Studi Magister Manajemen, Fakultas Ekonomi, Universitas Batanghari |


