PENGARUH KEPUTUSAN PENDANAAN, KEPUTUSAN INVESTASI DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Pada Sektor Aneka Industri yang Terdaftar di Bursa Efek Indonesia Periode 2010-2014)

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DOI:

https://doi.org/10.31000/competitive.v2i2.929

Abstract

       Mengoptimalkan nilai perusahaan merupakan salah satu tujuan perusahaan. Semakin tinggi nilai perusahaan, maka semakin sejahtera para pemegang saham. Penelitian ini bertujuan untuk melihat pengaruh keputusan pendanaan, keputusan investasi dan profitabilitas terhadap nilai perusahaan. Populasi dalam penelitian ini adalah perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2011-2014. Sampel dalam penelitian ini menggunakan teknik purposive sampling berjumlah 12 perusahaan. Hasil penelitian ini menunjukkan bahwa secara simultan keputusan pendanaan, keputusan investasi dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan dengan nilai thitung sebesar 16,466 > 2,86. Secara parsial keputusan pendanaan tidak memiliki pengaruh yang signifikan terhadap nilai perusahan dengan nilai thitung sebesar -0,328 < 2,026, keputusan investasi tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan dengan nilai thitung sebesar -1,057 < 2,026 dan profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan dengan nilai thitung sebesar 6,456 > 2,026.

Kata Kunci : Keputusan Pendanaan, Keputusan Investasi, Profitabilitas, Nilai Perusahaan.

 

 

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Published

2019-05-16

Issue

Vol. 2 No. 2 (2018): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

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