Determinants of firm value: evidence from listed insurance companies in Indonesia

Ismiyatun, I; Aryani, Nafiah; Ispriyahadi, Heri

doi:10.14710/dijb.4.2.2021.82-94

Cited by 5 publications

(5 citation statements)

References 8 publications

(7 reference statements)

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“…Nilai perusahaan adalah nilai nyata yang dapat diciptakan suatu perusahaan di masa depan, dihitung dengan model penilaian yang berbeda, memungkinkan dapat hasil yang berbeda (Minh Ha et al, 2021). Ismiyatun et al, (2021) dalam penelitiannya menjelaskan bahwa nilai perusahaan bisa ditentukan dari beberapa elemen seperti kemampuan perusahaan dalam menciptakan keuntungan, kebijakan leverage, kemampuan short term debt, kebijakan pembiayaan, harga saham di pasar, ukuran perusahaan, dan profitabilitas.…”

Section: Nilai Perusahaanunclassified

Penghindaran Pajak dan Nilai Perusahaan: Modal Intelektual Sebagai Pemoderasi

Khaled,

Abbas

2024

Owner

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Each company will evaluate the performance that has been carried out using company value as an indicator. Company value is the real value that comes from the investor's perspective which relates the company to the share price. The aim of this research is to analyze the relationship between tax avoidance and company value, and the moderating influence of intellectual capital on the relationship between tax avoidance and company value. The data used in this research are all companies listed on the IDX in 2018-2022. The research sample after purposive sampling was carried out was 175 companies. This research uses unbalanced panel data, so the total data sample is 627. The research results show that tax avoidance is negatively related to company value and intellectual capital cannot moderate the relationship between tax avoidance and company value. The conclusion of this research is to prove that tax avoidance has a negative effect on company value, so that if a company engages in tax avoidance behavior it will reduce the value of the company related to agency problems, and this research explains that when intellectual capital is used as a moderator it shows results that are not related to company value. , this explains that the company's intellectual capital has no effect when there is a agency problem.

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Section: Nilai Perusahaanunclassified

Penghindaran Pajak dan Nilai Perusahaan: Modal Intelektual Sebagai Pemoderasi

Khaled,

Abbas

2024

Owner

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“…Hal ini akan menarik investor untuk menempatkan modalnya ke perusahaan tersebut. Ismiyatun et al, (2021), Iman et al, (2021) Pertumbuhan harga saham perusahaan property dan real estate dari tahun 2020 hingga 2021 mengalami penurunan. Tren penurunan pada tahun 2020 terjadi akibat pandemi COVID-19 yang melanda Indonesia.…”

Section: Pendahuluanunclassified

Determinan Firm Value Perusahaan Property Dan Real Estate

Kurniawan,

Marhamah,

Heridiansyah

2023

stiesmg

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Abstract. Firm Value is an investor's perception of a company's level of success which is often linked to share prices. Firm value is investors' perception of a company which is reflected in its stable share price in the long term. Firm value is proxied by Price Book Value (PBV), which is the comparison between the share price and the book value per share. This research aims to examine the effect of profitability on firm value in property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022. The population in this research is 81 property and real estate companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sample in this study used the Purposive Sampling method so that a sample of 15 issuers was obtained. The variables in this research are Profitability, Leverage, Debt Policy, Liquidity, and Firm Value. The analytical method used in this research is multiple linear regression analysis. Based on the results of data analysis, it is concluded that the profitability variable has no significant effect on Firm Value, the leverage variable has no significant effect on Firm Value, the debt policy variable has no significant effect on Firm Value, the liquidity variable has a significant effect on Firm Value. For investors and potential investors, to look more carefully at market conditions and examine more closely the financial reports submitted by issuers (companies) before making investments, especially in relation to the amount of debt, in making debt policies, companies must pay more attention to liquidity and business risk factors.

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“…Current ratio is a tool to measure a company's ability to meet short-term obligations with existing assets. Resources to settle mandatory obligations come from cash or conversion to cash from other sources of current assets (Ismiyatun et al, 2021).…”

Section: Liquidity and Firm Valuementioning

confidence: 99%

Determinants of Firm Value: Property, Real Estate and Building Construction Companies (IDX)

Arafat,

Pusvikasari

2023

Prosiding Seminar Nasional FMI

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This research aims to obtain empirical evidence regarding the factors on firm value for property, real estate and building construction companies listed in Indonesia Stock Exchange. The independent variables used in this research are firm size, capital structure, firm sales, profitability and liquidity. In this research, 11 property, real estate and building construction companies were used as samples listed on the Indonesia Stock Exchange with a total 8 years raging from the period of 2013-2020. The sample was selected based on purposive sampling technique. The data analysis method that were used in this research is descriptive statistics, panel data analysis model, data quality test, classic assumption tests, coefficient of correlation, coefficient of determination, multiple linear regression, goodness-of-fit test, and hypothesis test. The results of this research shows that firm size has a negative impact on firm value and profitability has a positive impact on firm value. Whereas for capital structure, firm sales and liquidity has no impact on firm value.

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Determinants of firm value: evidence from listed insurance companies in Indonesia

Cited by 5 publications

References 8 publications

Penghindaran Pajak dan Nilai Perusahaan: Modal Intelektual Sebagai Pemoderasi

Penghindaran Pajak dan Nilai Perusahaan: Modal Intelektual Sebagai Pemoderasi

Determinan Firm Value Perusahaan Property Dan Real Estate

Determinants of Firm Value: Property, Real Estate and Building Construction Companies (IDX)

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