DAMPAK PER, DER DAN FIRM SIZE TERHADAP PBV PERUSAHAAN PARIWISATA
Abstract
For investors, company value is very important, because good company value will attract investors to invest which makes the company's share price increase. In this study, company value is proxied by Price Book Value (PBV) while the independent variables use investment decisions, funding decisions, and company size. The research population used the tourism and recreation sub-sector as many as 41 companies for the 2016-2020 period while the sample was 15 with the porpusive sampling method. The result is that the Price Earning Ratio (PER) has a positive and insignificant effect on the value of companies in the tourism and recreation sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. Debt to Equity Ratio (DER) has a positive and insignificant effect on the value of companies in the tourism and recreation sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. Company Size has a negative and insignificant effect on the value of tourism and recreation sub-sector companies listed on the Indonesia Stock Exchange for the 2016-2020 period.
References
Amaliyah, F., & Herwiyanti, E. (2020). Pengaruh Keputusan Investasi, Ukuran Perusahaan, Keputusan Pendanaan dan Kebijakan Deviden Terhadap Nilai Perusahaan Sektor Pertambangan. Jurnal Penelitian Ekonomi dan Bisnis (JPEB), 5 (1), 39-51.
Brigham, F. E., & Houston, F. J. (2011). Dasar-Dasar Manajemen Keuangan. Buku 1. Edisi 11. Jakarta: Salemba Empat.
Fajaria, A. Z., Purnamasari, L., & Isnalita. (2017). The Effect of Investment Decisions, Funding Decision and Dividend Policy on Company Value Study on Manufacturing Company Listed in Indonesia Stock Exchange Period 2009-2013. Advance in Economics, Business and Management Research (AEBMR), volume 35.
Faridah, N., & Kurnia. (2016). Pengaruh Keputusan Investasi, Pendanaan, Kebijakan Dividen, Tingkat Suku Bunga Terhadap Nilai Perusahaan. Jurnal Ilmu dan Riset Akuntansi, Volume 5, Nomor 2.
Ghozali, I. (2099). Aplikasi Analisis Multivariat dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Murniati, S., Mus, H. R., Semmaila, H., & Nur, H. N. (2019). Effect of Invesment Decisions, Financing Decisions and Dividend Policy on Profitability and Value of The Firm. International Journal of Accounting & Finance in Asia Pasific (IJAFAP), Vol. 2, No. 1.
Nurvianda, G., Yuliani, & Ghasarma, R. (2018). Pengaruh Keputusan Investasi, Keputusan Pendanaan dan Kebijakan Dividen Terhadap Nilai Perusahaan. Jurnal Manajemen dan Bisnis Sriwijaya Vol.16 (3), 165.
Pamungkas, H. S., & Puspaningsih, A. (2013). Pengaruh Keputusan Investasi, Keputusan Pendanaan, Kebijakan Dividen dan Ukuran Perusahaan Terhadap Nilai Perusahaan. JAAI, Volume 17, NO. 2, 156-165.
Pantow, M. S., Murni, S., & Trang, I. (2015). Analisa Pertumbuhan Penjualan, Ukuran Perusahaan, Return On Asset, dan Struktur Modal Terhadap Nilai Perusahaan Yang Tercatat Di Indeks LQ 45. Jurnal EMBA, Vol.3 No.1, 961-971.
Rusmanto, Saputra, I., & Rahmawati, L. (2021). Pengaruh Keputusan Investasi, Keputusan Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan. DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.14 No.2.
Sugiyono. (2007). Metode Penelitian Bisnis Alfabeta. Bandung.
Syam, L. F., & Hermanto, S. B. (2020). Pengaruh Keputusan Investasi, Keputusan Pendanaan, Kebijakan Deviden dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Ilmu dan Riset Akuntansi, Volume 9, Nomor 12.
Widodo, P. M., & Kurnia. (2016). Pengaruh Keputusan Investasi, Pendanaan, dan Kebijakan Dividen Terhadap Nilai Perusahaan. Jurnal Ilmu dan Riset Akuntansi, Volume 5, Nomor 1.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Servqual: Jurnal Ilmu Manajemen

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.





