PENGARUH INTANGIBLE ASSET, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

PENGARUH INTANGIBLE ASSET, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018

intangible asset, debt to equity ratio, return on assets, and firm value

This study aims to analyze (1) The Effect of Intangible Assets on Firm Value. (2) The Effect of Debt to Equity Ratio on Firm Value. (3) The Effect of Return on Assets on Firm Value (4) and the effect of Intangible Asset, Debt to Equity Ratio, and Return on Assets Simultaneously Against the Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2014-2018. This study uses a sample of 15 companies selected based on criteria, including companies that use the rules of the sharia system and experience profits in a predetermined period. Date analysis used was purposive sampling technique using multiple linear regression tests. The results of this study are positive and significant influences on the intangible asset variable on firm value, the variable debt to equity ratio has a negative and not significant effect on firm value, return on assets has a positive and significant effect on firm value, and the last is
intangible assets, debt to equity ratio and return on assset influence jointly or simultaneously on the company’s value.

Eka Wulandari, Risal Rinofah, Mujino

https://jurnal.stieww.ac.id/index.php/jrm/issue/view/25

STIE Widya Wiwaha

Januari 2020

Sri Wahyuni

eISSN 2621-492X pISSN 2355-9381

PDF

Indonesian

Text

JURNAL RISET MANAJEMEN STIE Widya Wiwaha 2020