PENGARUH ROA, DAR, CR, DAN TATO TERHADAP NILAI PERUSAHAAN

Authors

  • Anisatun Khasanah Universitas Pekalongan
  • Dwi Susilo Universitas Pekalongan

Keywords:

ROA, DER, CR, TATO, Company Value

Abstract

This study aims to test and analyze the effect of ROA, DER, CR, and TATO on firm value. The population in this study is the Consumer Goods Industry Sector Company for the 2018- 2022 period in the food and beverage sub-sector. The sampling method uses Purposive Sampling technique using the criteria of the Consumer Goods Industry Sector Company, food and beverage sub-sector listed on the IDX for the 2018-2022 Period, not a new IPO company in 2018-2022 and afterwards, companies that publish financial reports or financial reports can be downloaded and use rupiah currency in bookkeeping. The analysis used in this research is multiple linear regression analysis. Based on the research results that ROA has a positive and significant effect on firm value because the t value of 3.029> 1.98177 is greater than the t table and the significance value is 0.003 which means it is smaller than 0.05 (0.003 <0.05), DER has a negative and significant effect on firm value because the t value - 4.334> 1.98177 is greater than the t table and the significance value is 0.000 which means it is smaller than 0. 05 (0.000 <0.05), 05 (0.000 < 0.05), CR has a positive and significant effect on firm value because the value of t 2, > 1.98177 is greater than t table and a significance value of 0.016 which means less than 0.05 (0.016 < 0.05), TATO has a negative and significant effect on firm value because the value of t -2.486 > 1.98177 is greater than t table and a significance value of 0.016 which means greater than 0.05 (0.016 > 0.05).

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Published

2024-05-30

How to Cite

Khasanah, A., & Susilo, D. (2024). PENGARUH ROA, DAR, CR, DAN TATO TERHADAP NILAI PERUSAHAAN. Journal of Accounting and Management’s Student, 1(2). Retrieved from https://journals.unikal.ac.id/index.php/jams/article/view/129

Issue

Vol. 1 No. 2 (2024): JOURNAL OF ACCOUNTING AND MANAGEMENTS STUDENT

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Article

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