PENGARUH TOTAL ASSET TURNOVER, RETURN ON INVESTMENT DAN PRICE EARNING RATIO TERHADAP NILAI PERUSAHAAN
DOI:
https://doi.org/10.30595/kompartemen.v19i2.10282Keywords:
Total asset turnover, return on investment, price earning ratio, nilai perusahaanAbstract
Tujuan dari penelitian ini adalah untuk menganalisis pengaruh total asset turnover, return on investment, dan price earnings terhadap nilai perusahaan. Penelitian ini dilakukan pada perusahaan sektor property dan real estate kurun waktu 2015-2019. Penelitian ini menggunakan metode kuantitatif bersifat asosiatif. Teknik pengambilan sampel menggunakan purposive sampling yaitu pemilihan sampel dengan menggunakan kriteria tertentu dari penelitian yang dilaksanakan. Populasi penelitian adalah perusahaan sektor property dan real estate yang tercatat di Bursa Efek Indonesia. Alat analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel total asset turnover dan return on investment berpengaruh positif terhadap PBV sedangkan price earning ratio tidak berpengaruh terhadap PBV. Secara simultan variabel total asset turnover, return on investment dan price earning ratio berpengaruh terhadap PBV
References
Apritasari, Winda Rizky dan Oetomo, H. W. (2013). Pengaruh Financial Leverage , Ito, Wcto Terhadap Nilai Perusahaan Pada Perusahaan Farmasi Swasta Winda Rizky Apritasari. Jurnal Ilmu & Riset Manajemen, 2(12), 1–16.
Fahmi, I. (2020). Pengantar Manajemen Keuangan (Teori dan Soal Jawab) (Cetakan 7). Alfabeta.
Harmono. (2018). Manajemen Keuangan: Berbasis Balanced Scorecard Pendekatan Teori, Kasus dan Riset Bisnis (1st ed.). Bumi Aksara.
Hery. (2018). Analisis laporan keuangan (Adipramono (ed.); Cetakan 3). PT Grasindo.
Jogiyanto, H. (2013). Teori Portofolio dan Analisis Investasi (Edisi 8). BPFE.
Kasmir. (2016). Analisis Laporan Keuangan (Cetakan 9). PT RajaGrafindo Persada.
Languju, O., Mangantar, M., Tasik, H. H. D., (2016). Pengaruh Return on Equity, Ukuran Perusahaan, Price Earning Ratio Dan Struktur Modal Terhadap Nilai Perusahaan. Jurnal Berkala Ilmiah Efisiensi, 16(02), 387–398.
Misran, M., & Chabachib, M. (2017). Analisis Pengaruh DER, CR dan TATO terhadap PBV dengan ROA sebagai Variabel Intervening. Diponegoro Journal Of Management, 6(1), 1–13.
Nafisah, N. I., Halim, A., & Sari, A. R. (2020). Pengaruh Return on Assets (ROA), Debt to Equity Ratio (DER), Current Ratio (CR), Return on Equity (ROE), Price Earning Ratio (PER), Total Assets Turnover (TATO), dan Earning Per Share (EPS) terhadap Nilai Perusahaan Manufaktur yang Terdaftar di BEI. Jurnal Riset Mahasiswa Akuntansi, 6(2), 1–17.
Prajanto, A., & Pratiwi, R. D. (2017). Analisis Nilai Perusahaan Manufaktur Di Indonesia Dari Perspektif Kinerja Keuangan. Jurnal Akuntansi Indonesia, 6(1), 13. https://doi.org/10.30659/jai.6.1.13-28
Stiyarini, & Santoso, B. H. (2016). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Pada Perusahaan Jasa Telekomunikasi. Jurnal Ilmu Dan Riset Manajemen, 5(2), 1–21.
Suffah, R., & Riduwan, A. (2016). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Kebijakan Dividen pada Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 5(2), 1–17.
Utami, P., & Welas. (2019). Pengaruh Current Ratio, Return on Asset, Total Asset Turnover dan Debt to Equity Ratio terhadap Nilai Perusahaan. Jurnal Akuntansi Dan Keuangan, 8(1), 57–76.
Utami, R. B., & Prasetiono. (2016). Analisis Pengaruh TATO, WCTO dan DER terhadap Nilai Perusahaan dengan ROA sebagai Variabel Intervening. Diponegoro Journal of Management, 5(2), 1–14.
Wiyono, G., & Kusuma, H. (2017). Manajemen Keuangan Lanjutan : Berbasis Corporate Value Creation (Edisi 1). UPP STIM YKPN.
www.industry.co.id. (2020). Industri Properti Lesu, Begini Kinerja 5 Emiten Properti dengan Kapitalisasi Pasar Terbesar di BEI. Www.Industry.Co.Id. https://www.industry.co.id/read/73110/industri-properti-lesu-begini-kinerja-5-emiten-properti-dengan-kapitalisasi-pasar-terbesar-di-bei
Downloads
Additional Files
Published
How to Cite
Issue
Section
License
Copyright
You are free to:
Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
Adapt — remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
Attribution — You must give appropriate credit appropriate credit, provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
License
1. License to Publish
The article will be governed by the Attribution 4.0 International (CC BY 4.0). The author hereby grants Kompartemen an exclusive publishing and distribution license in the manuscript include tables, illustrations or other material submitted for publication as part of the manuscript (the “Article”) in print, electronic and all other media (whether now known or later developed), in any form, in all languages, throughout the world, for the full term of copyright, and the right to license others to do the same, effective when the article is accepted for publication. This license includes the right to enforce the rights granted hereunder against third parties.
2. Author’s Warranties
The author warrants that the article is original, written by stated author/s, has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User Rights
Under the Creative Commons Attribution 4.0 International (CC BY 4.0) license, the author(s) and users are free to share (copy and redistribute the material in any medium or format for any purpose, even commercially.) and adapt (remix, transform, and build upon the material for any purpose, even commercially.). Users must give appropriate credit, provide a link to the license, and indicate if changes were made.
4. Rights of Authors
Authors retain the following rights:
Copyright, and other proprietary rights relating to the article, such as patent rights,
The right to use the substance of the article in future own works, including lectures and books,
The right to reproduce the article for own purposes, provided the copies are not offered for sale, and
The right to self-archive the article.
5. Co-Authorship
If the article was prepared jointly with other authors, the signatory of this form warrants that he/she has been authorized by all co-authors to sign this agreement on their behalf, and agrees to inform his/her co-authors of the terms of this agreement.
6. Royalties
This agreement entitles the author to no royalties or other fees. To such extent as legally permissible, the author waives his or her right to collect royalties relative to the article in respect of any use of the article by Kompartemen or its sublicensee.
7. Miscellaneous
Kompartemen will publish the article (or have it published) in the Journal if the article’s editorial process is successfully completed and Kompartemen or its sublicensee has become obligated to have the article published. Kompartemen Experiences may conform the article to a style of punctuation, spelling, capitalization, and usage that it deems appropriate.












