PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS YANG BERDAMPAK PADA NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN MINYAK DAN GAS BUMI YANG TERDAFTAR DI BURSA EFEK INDONESIA

  • Anju Widya Utari Siregar Sekolah Tinggi Ilmu Ekonomi Sultan Agung
  • Elly Susanti Sekolah Tinggi Ilmu Ekonomi Sultan Agung
  • Christine Dewi Nainggolan Sekolah Tinggi Ilmu Ekonomi Sultan Agung
  • Juan Anatasia Putri Sekolah Tinggi Ilmu Ekonomi Sultan Agung
Keywords: Leverage, Company Size, Profitability, Company Value

Abstract

The objectives of this study are: 1. To determine the picture of leverage, company size, profitability and company value. 2. To determine the effect of leverage on profitability. 3. To determine the effect of company size on profitability. 4. To determine the effect of profitability on the value of the company. This study uses descriptive qualitative and descriptive quantitative analysis methods. Data collection is carried out by the documentation method. Analysis techniques used include classical assumption test, multiple linear regression analysis, simple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis test. The results of this study show: 1. Average DAR and Tobin's Q fluctuate and tend to increase, while ROA and Tobin's Q fluctuate and tend to decrease. 2. The result of multiple linear regression is known that leverage and company size have a negative effect on the company. 3. Simple linear regression results known leverage and company size negatively affect profitability while profitability has a positive effect on the value of the company. 4. The results of the correlation coefficient test are known to have a very low relationship between leverage and company size to profitability. 5. The results of the F-test showed that leverage and company size had a positive and insignificant effect on profitability. 6. The results of the t test showed that leverage and company size had a negative and insignificant effect on profitability, while profitability had a positive and insignificant effect on company value.

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Published
2023-05-31
Section
Articles