ANALISIS FAKTOR-FAKTOR INTERNAL YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2011-2015

  • Layla Hafni STIE Pelita Indonesia
  • Rismawati Rismawati STIE Pelita Indonesia
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Abstract

The main purpose of this research is to determine the effect of internal factor on value of the firm. Sampel used in this research is 122 companies that is listed in Bursa Efek Indonesia from 2011-2015. Sampling method used is purposive sampling. Methods of data analysis is multiple linear regression with SPSS. Independent variable is managerial ownership, research and development intensity, cash holding, financing decision and dividend decision. The dependent variable is The Value of Firm. This research adduce that managerial ownership has negative significant effect on the value of the firm, financing decision and dividend decision has positive significant on the value of the firm. While research and development intensity and cash holding has an effect but not significant on the value of the firm.


Penelitian ini bertujuan untuk menganalisis bagaimana pengaruh faktor-faktor internal terhadap nilai perusahaan. Sampel yang digunakan dalam penelitian ini adalah 122 perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia dari tahun 2011 sampai 2015. Penentuan sampel menggunakan metode purposive sampling dan teknik analisis data yang digunakan adalah regresi linier berganda dengan SPSS. Variabel Independen adalah kepemilikan manajerial, intensitas R&D, cash holding, keputusan pendanaan dan kebijakan dividen yang diuji pengaruhnya terhadap nilai perusahaan (PBV) sebagai variabel dependen. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial berpengaruh negatif terhadap nilai perusahaan, keputusan pendanaan dan kebijakan dividen berpengaruh positif terhadap nilai perusahaan. Sedangkan Intensitas R&D dan cash holding memiliki pengaruh yang tidak signifikan terhadap nilai perusahaan.

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Published
2017-09-30
How to Cite
HAFNI, Layla; RISMAWATI, Rismawati. ANALISIS FAKTOR-FAKTOR INTERNAL YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2011-2015. Bilancia : Jurnal Ilmiah Akuntansi, [S.l.], v. 1, n. 3, p. 371-382, sep. 2017. ISSN 2685-5607. Available at: <http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/170>. Date accessed: 03 july 2020.

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