PENGARUH RETURN ON ASSETS, DEBT TO EQUITY RATIO, DAN EARNING PER SHARE TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Food and Beverages Yang Terdaftar Di BEI Periode 2009-2011)
Journal Title: Jurnal Akuntansi - Year 2014, Vol 2, Issue 1
Abstract
This study aims to determine whether the return on assets , debt to equity ratio , and earnings per share have an influence on the value of the company at the company's food and beverages . The research data collection using polling , so the amount of data to be processed is the product of the number of samples with the company during the period of observation period , which is 14 times the company 3 years , so that the resulting sample of 42 . Data analysis was performed using linear regression analysis using SPSS for windows 16. Simultaneous testing results show that the return on assets ( X1 ) , debt to equity ratio ( X2 ) , and earnings per share ( X3 ) all positive and significant effect on firm value , while the partial test results show that of the three independent variables , namely , return on assets , debt to equity ratio , earnings per share and there are two variables are positive and significant effect on firm value is variable return on assets and earnings per share , while the debt to equity ratio variable had no significant effect on firm value .
Authors and Affiliations
Winur Haryati, Sri Ayem
Keywords
Related Articles
- EP ID EP286429
- DOI 10.24964/ja.v2i1.23
- Views 131
- Downloads 0
PENGARUH PERTUMBUHAN EKONOMI, PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS TERHADAP BELANJA MODAL PADA PROVINSI JAWA TENGAH
The purpose of this research is to find out whether Economic Growth, Local Own Revenue, General Alocation Fund, Special Alocation Fund influence the Capital Expenditure at Provinsi Central Java. The analyze method that i...
PENGARUH CORPORATE GOVERNANCE DAN DEFERRED TAX EXPENSE TERHADAP EARNINGS MANAGEMENT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
This study aims to find out the effect of corporate governance and deferred tax expense toward earnings management in Indonesia. Corporate governance represented by board of commissioner, independent commissioner, instit...
FACTORS DETERMINING DIVIDEND PAYOUT: EMPIRICAL EVIDENCE OF INDONESIAN LISTED FIRMS
The purpose of this study is to determine the influences of the company variables to dividend policy of firms. There are four hypotheses draw for this study to increase our understanding of the effect and relationship of...
ANALISIS POTENSI, EFEKTIFITAS DAN KONTRIBUSI PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SLEMAN
This study aims to determine the potency, effectiveness and contribution tax in Sleman district. To calculate the potential and effectiveness of hotel tax used several variables: number of to define average, the number o...
MANAJEMEN PAJAK DIPANDANG DARI SISI FISKUS
Tax is the main goverment's income. Tax contributin rose from 56.5% in 2000 to 77.2% in 2011. Non-tax income decreased from 43.5% in 2000 to 22.8% in 2011 (Kemenkeu, 2011). It implies that tax has greater portion in gove...