Pengaruh Return On Asset (ROA) Terhadap Nilai Perusahaan

Main Article Content

Rezki Zurriah

Abstract

This study aims to determine the effect of Return On Assets (ROA) on firm value in coal mining companies listed on the Indonesia Stock Exchange. This research is a type of associative research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 14 coal mining companies listed on the Indonesia Stock Exchange in 2015 - 2019 with a total of 70 observational data for 5 years of observation. The data collection technique used is documentation with data sources using secondary data taken through the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software tools. The results of this study indicate that Return On Assets (ROA) has a positive and significant effect partially and simultaneously on firm value.

Article Details

Section
Articles

References

Brigham & Houston. (2013). Dasar-Dasar Manajemen Keuangan. Salemba Empat.

Chen, C. K. (2004) Research On Impacts Of Team Leadership On Team Effectiveness. The Journal of American Academy of Business, Cambridge,266-278.

Harahap. (2007). Analisis Kritis Atas Laporan Keuangan. PT RajaGrafindo Persada.

Hermuningsih, S. (2013). Pengaruh Profitabilitas, Growth Opportunity, Sruktur Modal Terhadap Nilai Perusahaan Pada Perusahaan Publik di Indonesia. Journal Lecturer at Economic Department, University of Sarjanawiyata Taman siswa Yogyakarta.

Husnan & Pudjiastuti. (2012). Manajemen Keuangan. UPP STIM YKPN.

Horne, V., & Wachowicz. (2007). Fundamentals of Financial Management, Prinsip-Prinsip Manajemen Keuangan. Salemba Empat.

Kasmir. (2010). Pengantar Manajemen Keuangan. Kencana Prenada Media Group.

Mayogi & Fidiana. (2016). Pengaruh Profitabilitas, Kebijakan Dividen, dan Kebijakan Utang terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akuntansi, 5(1).

Muvidha & Suryono. (2017). Pengaruh Sturuktur Kepemilikan, Keputusan Pendanaan, Profitabilitas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Ilmu Dan Riset Akutansi, 6(5), 1814–1835.

Oktaviani, A. D., & Masodah. (2013). Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Kepemilikan Manajerial Sebagai Variabel Pemoderasi. Jurnal Universitas Gunadarma.

Sartono, A. (2011). Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPFE

Salvatore, D. (2005). Ekonomi Manajerial. Salemba Empat.

Sudana. (2009). Manajemen Keuangan :Teori dan Praktek. Airlangga University.

Sujoko & Soebiantoro. (2007). Pengaruh Struktur Kepemilikan Saham, Leverage, Faktor Interen dan Faktor Eksteren terhadap Nilai Perusahan. Jurnal Manajemen Dan Kewirausahaan, 9(1).