Firm Value During COVID-19 Pandemic: Do Profitability and Firm Size Matters?

Authors

  • Nabila Khairunnissa Jurusan Akuntansi, Politeknik Negeri Balikpapan, Indonesia
  • Hendra Sanjaya Kusno Politeknik Negeri Balikpapan
  • Ramli Jurusan Akuntansi, Politeknik Negeri Balikpapan, Indonesia

DOI:

https://doi.org/10.31940/jbk.v19i1.31-42

Keywords:

return on equity, return on asset, ukuran perusahaan, nilai perusahaan, covid-19

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh rasio Profitabilitas yaitu, Return On Equity (ROE), Return On Asset (ROA), dan Ukuran Perusahaan terhadap Nilai Perusahaan yang diukur dengan Price to Book Value (PBV) baik secara parsial dan simultan. Adapun populasi dalam penelitian ini yaitu, Bank Konvensional yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020-2021. Penentuan sampel dilakukan dengan teknik purposive sampling sehingga diperoleh 62 observasi penelitian. Analisis yang digunakan ialah regresi linear berganda. Hasil penelitian menunjukkan Return On Equity (ROE), Return On Asset (ROA), dan Ukuran Perusahaan berpengaruh secara simultan terhadap Nilai Perusahaan. Sementara itu, secara parsial Return On Equity (ROE) dan Return On Asset (ROA) tidak berpengaruh, sedangkan Ukuran Perusahaan berpengaruh negatif signifikan terhadap Nilai Perusahaan.

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Published

09-05-2023

How to Cite

Khairunnissa, N. ., Kusno, H. S., & Ramli. (2023). Firm Value During COVID-19 Pandemic: Do Profitability and Firm Size Matters? . Jurnal Bisnis Dan Kewirausahaan, 19(1), 31–42. https://doi.org/10.31940/jbk.v19i1.31-42

Issue

Vol. 19 No. 1 (2023): JBK-Jurnal Bisnis dan Kewirausahaan

Section

Articles

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