ANALISIS PENGARUH FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN LQ45 TAHUN 2015-2019

  • Tonny Soewignyo Fakultas Ekonomi dan Bisnis Universitas Klabat
  • Nikoku Joshua Sepang Fakultas Ekonomi dan Bisnis Universitas Klabat

Abstract

Penelitian ini bertujuan untuk menguji hubungan financial leverage terhadap nilai perusahaan LQ45 tahun 2015-2019. Pemilihan struktur modal oleh manager keuangan merupakan salah satu keputusan penting dalam perusahaan. Penelitian ini menggunakan purposive sampling dengan jumlah sampel 28 perusahaan. Penelitian ini menggunakan variabel Debt to Equity Ratio sebagai variabel independen, Return on Equity dan Log(n) total aset sebagai variabel kontrol, dan Price to Book Value ratio sebagai variabel dependen. Hasil penelitian ini menunjukkan bahwa financial leverage berpengaruh signifikan negatif terhadap nilai perusahaan sementara Return on Equity dan Log(n) berpengaruh positif terhadap nilai perusahaan.


Kata kunci: financial leverage, indeks LQ45, nilai perusahaan, Struktur modal



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Published
2021-02-28
How to Cite
SOEWIGNYO, Tonny; SEPANG, Nikoku Joshua. ANALISIS PENGARUH FINANCIAL LEVERAGE TERHADAP NILAI PERUSAHAAN LQ45 TAHUN 2015-2019. Klabat Accounting Review, [S.l.], v. 2, n. 1, p. 27-37, feb. 2021. ISSN 2721-723X. Available at: <http://ejournal.unklab.ac.id/index.php/kar/article/view/562>. Date accessed: 22 oct. 2021. doi: https://doi.org/10.31154/kar.v2i1.562.27-37.