文章基本信息

标题：The role of internal factors in determining the firm value in Indonesia
本地全文：下载
作者：Etty Puji Lestari ; Diah Astuti ; M. Abdul Basir 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：6
期号：5
页码：665-670
DOI：10.5267/j.ac.2020.6.018
出版社：Growing Science
摘要：There are pros and cons to the internal factors of the firm value. Some internal factors that play a role in firm value are company size, leverage, and profitability. The purpose of this study is to analyze the internal factors that influence the firm value. The research sample is all companies listed on the Indonesia Stock Exchange in 2012-2017. The dependent variable in this study is the firm value, while the independent variables are firm size, leverage, and profitability. The method used is the data panel. The results show that leverage had a negative and significant effect on firm value. In contrast, profitability and company size had a positive but insignificant effect on firm value. The results are in line with the allegation that the larger the company's size, the higher the investor's confidence in the company's ability to provide a return on investment. This evidence is in line with the allegations in the hypothesis that company size has a positive effect on its value.
关键词：Firm value; Leverage; Profitability; Company size