PENGARUH KEPEMILIKAN MANAJERIAL SIZE PROFITABILITAS DAN GROWTH TERHADAP NILAI PERUSAHAAN PADA SEKTOR PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA: EFFECT OF MANAGERIAL OWNERSHIP, PROFITABILITY AND GROWTH ON THE VALUE OF COMPANIES IN THE PROPERTY AND REAL ESTATE SECTOR ON THE INDONESIA STOCK EXCHANGE.

Fice Handayani; Gusti Novia Widiastuti

doi:10.52630/jmbv.v13.i01.15

Authors

Fice Handayani Sekolah Tinggi Ilmu Ekonomi Balikpapan Author
Gusti Novia Widiastuti Sekolah Tinggi Ilmu Ekonomi Balikpapan Author

DOI:

https://doi.org/10.52630/jmbv.v13.i01.15

Keywords:

Managerial Ownership, Company Size, Company Growth, Price to Book Value, Return on Asset

Abstract

This research aims to determine the influence of managerial ownership (KM), size (company size), profitability (ROA), and growth (company growth) on company value (price to book value) in the property & real estate sector listed on the Indonesia Stock Exchange the 2017-2022 period, either partially or simultaneously. The population in this study are property & real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2022 period. The sampling technique uses purposive sampling. This research is quantitative research using secondary data. The method used in this research is multiple linear regression analysis. The partial results of this research are that managerial ownership has no positive and insignificant effect, company size has no negative and insignificant effect, return on assets has a positive and significant effect, company growth has a positive and significant effect on price to book value. Meanwhile, simultaneously managerial ownership, company size, return on assets, and company growth have a significant effect on price to book value

References

Afiffudin, Lestar &. 2017. Koefisien Determinasi Parsial (R).

Anon. 2020. PSAK No 1.

Brigham & Houston. 2015. Ukuran Perusahaan.

Brigham dan Houston. 2019. Fundamentals Of Financial Management.

Dewi & Abundanti. 2019. “Pengaruh Profitabilitas, Likuiditas, Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Nilai Perusahaan.” E-Jurnal Manajemen Universitas Udayana 8(10):6099. doi: 10.24843/ejmunud.2019.v08.i10.p12. DOI: https://doi.org/10.24843/EJMUNUD.2019.v08.i10.p12

Effendi. 2016. Kepemilikan Manajerial-3.

Effendi, Erfan. 2021. Pengaruh Audit Tenur, Reputasi Auditor, Ukuran Perusahaan Dan Komite Audit. edited by Abdul. Indramayu: CV. Adanu Abimata.

Febrianto.2015 Analisis Laporan Keuangan I

Ghozali. 2018. Uji Data.

Hanafi & Halim. 2014. Analisis Laporan Keuangan. Yogyakarta.

Harrison. 2013. Akuntansi Keuangan.

Hery. 2016. Analisis Laporan Keuangan. PT Grasindo.

Hery. 2018. Analisis Rasio Keuangan 1.

Hidayat, Petty Aprilia &. Imam. 2022. Analisis Laporan Keuangan 3.

Husna & Rahayu. 2020. “Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya.” Jurnal Ilmu Dan Riset Akuntansi 9(1):1–16. DOI: https://doi.org/10.55963/jraa.v7i3.345

Indrarirni, Silvia. 2019. Nilai Perusahaan Melalui Kualitas Laba. edited by N. Azizah. Malang: Scopindo Media Pustaka.

Kasmir. 2013. Analisis Rasio Keuangan 2.

Kasmir. 2019. Analisis LAporan Keuangan. Revisi 201.

Lim, Hendrik. 2018. GPS- Growth, Profit, and Solid.

Muharramah & Hakim. 2021. “Pengaruh Ukuran Perusahaan, Leverage, Dan Profitabilitas Terhadap Nilai Perusahaan.” (2017):569–76. doi: 10.32528/psneb.v0i0.5210. DOI: https://doi.org/10.32528/psneb.v0i0.5210

Mulyadi, Thomas. 2021. Filosofi Pertumbuhan Perusahaan Dan Strategi.

Murhadi. 2013. Profitabilitas.

Murhadi. 2018. Analisis Laporan Keuangan Proyeksi Dan Valuasi Saham. Salemba Empat70.

Nurachma, Dwi P. A. 2016. “Pengaruh Profitabilitas, Keputusan Pendanaan, Pertumbuhan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan(Studi Kasus Pada Perusahaan Property & Real Estate Yang Pada Bursa Efek Indonesia Tahun 2016-2018).” 1–12. DOI: https://doi.org/10.24036/jmpe.v1i1.4724

Nurmalasari, Pratiwi, and Djeini Maradesa. 2021. “Pengaruh Agency Cost Terhadap Nilai Perusahaan Pada Subsektor Property Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020.” Jurnal Riset Akuntansi Universitas Sam Ratulangi 16(4):355–65.

Prawesti, Endah. 2022. Nilai Perusahaan : Konsep Dan Aplikasi.

Prihadi. 2020. Analisis Laporan Keuangan 2.

Purba, Imelda. 2021. “Pengaruh Kepemilikan Manajerial , Kepemilikan Institusional Dan Kepemilikan Publik Terhadap Nilai Perusahaan Pada Perusahaan Property Dan Real Estate Periode 2016-2018 . Jenis Penelitian Ini Adal.” 7(1):18–29. DOI: https://doi.org/10.54367/jrak.v7i1.1168

Riyanto. 2018. Ukuran Perusahaan (Size).

Salsa & Nugraha. 2022. “Pengaruh Umur Perusahaan, Pertumbuhan Perusahaan, Profitabilitas, Struktur Modal, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Pada Perusahaan Sektor Properti Dan Real Estat Yang Terdaftar Di BEI Periode 2016-2020).” Indonesian Accounting Literacy Journal 02(03):692–703. DOI: https://doi.org/10.35313/ialj.v2i3.3974

Scott, William R. 2014. Financial Accounting Theory. Pearson Prentice Hall.

Sucipto, Toto. 2014. Pengantar Akuntansi Keuangan.

Sudarno. 2022. Teori Penelitian Keuangan. CV Lestari Nusantara Abadi.

Sugiono, Arif. 2016. Price to Book Value.

Sugiyono. 2019. Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. ALFABETA, Bandung.

Sugiyono. 2020. Metode Deskriptif.

Sujarweni, Wiratna. 2015. Akuntansi Keuangan.

Syaifullah. 2017. Return on Assets.

Yulia, Siska. 2022. Pengantar Ekonomi. Sada Kurnia Pustaka. DOI: https://doi.org/10.53640/jemi.v21i1.894

EFFECT OF MANAGERIAL OWNERSHIP, PROFITABILITY AND GROWTH ON THE VALUE OF COMPANIES IN THE PROPERTY AND REAL ESTATE SECTOR ON THE INDONESIA STOCK EXCHANGE.