ANALISIS DETERMINAN NILAI PERUSAHAAN: KAJIAN EMPIRIS PADA SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

    Dendi Mulyana, - and Yayat Supriyatna, - and Leni Yuliyanti, - (2024) ANALISIS DETERMINAN NILAI PERUSAHAAN: KAJIAN EMPIRIS PADA SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI. S1 thesis, Universitas Pendidikan Indonesia.

    Abstract

    Penelitian ini bertujuan untuk mengidentifikasi determinan nilai perusahaan pada subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2022. Variabel independen yang digunakan pada penelitian ini diantaranya profitabilitas yang diukur dengan return on assets (ROA), kebijakan dividen yang diukur dengan dividend yield (DY), struktur modal yang diukur dengan debt ratio (DR), dan ukuran perusahaan yang diukur dengan nilai penjualan bersih. Variabel dependen yang digunakan adalah nilai perusahaan yang diukur dengan rasio Tobin’s Q (Q). Penelitian ini menerapkan pendekatan kuantitatif dengan metode deskriptif dan kausal. Sampel sebanyak 49 perusahaan ditetapkan dengan teknik purposive sampling, yang kemudian dikali dengan lima periode penelitian sehingga menghasilkan jumlah data observasi sebanyak 245 data. Hasil pengujian hipotesis menunjukkan bahwa variabel nilai perusahaan dipengaruhi oleh masing-masing variabel seperti profitabilitas, kebijakan dividen, struktur modal, dan ukuran perusahaan. The main objective of this study is to identify the determinants of firm value, in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Profitability as assessed by return on assets (ROA), dividend policy as measured by dividend yield (DY), capital structure as measured by debt ratio (DR), and firm size as estimated by net sales are the independent variables examined in this study. The dependent variable is firm value as measured by Tobin's Q ratio (Q). This study employs a quantitative technique, as well as descriptive and causal methods. The sample size of 49 companies was identified using purposive sampling technique, which was then multiplied by five research periods to produce a total of 245 observation data. The results of hypothesis testing shows that the firm value variable is affected by each of the variables including profitability, dividend policy, capital structure, and firm size.

    Baca Full Text klik disini
    [thumbnail of S_PEA_2004817_Title.pdf] Text
    S_PEA_2004817_Title.pdf
    Download (1MB)
    [thumbnail of S_PEA_2004817_Chapter1.pdf] Text
    S_PEA_2004817_Chapter1.pdf
    Download (331kB)
    [thumbnail of S_PEA_2004817_Chapter2.pdf] Text
    S_PEA_2004817_Chapter2.pdf
    Restricted to Staf Perpustakaan
    Download (517kB)
    [thumbnail of S_PEA_2004817_Chapter3.pdf] Text
    S_PEA_2004817_Chapter3.pdf
    Download (330kB)
    [thumbnail of S_PEA_2004817_Chapter4.pdf] Text
    S_PEA_2004817_Chapter4.pdf
    Restricted to Staf Perpustakaan
    Download (876kB)
    [thumbnail of S_PEA_2004817_Chapter5.pdf] Text
    S_PEA_2004817_Chapter5.pdf
    Download (143kB)
    [thumbnail of S_PEA_2004817_Appendix.pdf] Text
    S_PEA_2004817_Appendix.pdf
    Restricted to Staf Perpustakaan
    Download (16MB)
    Official URL: https://repository.upi.edu/
    Item Type: Thesis (S1)
    Additional Information: ID SINTA Dosen Pembimbing Yayat Supriyatna: Leni Yuliyanti: 5995730
    Uncontrolled Keywords: nilai perusahaan, profitabilitas, kebijakan dividen, struktur modal, ukuran perusahaan firm value, profitability, dividend policy, capital structure, firm size
    Subjects: L Education > L Education (General)
    Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi
    Depositing User: Alsa Kurnia Muhammad Rizky
    Date Deposited: 16 Dec 2025 02:23
    Last Modified: 16 Dec 2025 02:23
    URI: http://repository.upi.edu/id/eprint/134589

    Actions (login required)

    View Item View Item