CD Tesis

Analisis Faktor- Faktor Yang Mempengaruhi Nilai Perusahaan (Studi Empiris Perusahaan Yang Melakukan Ipo Di Indonesia Stock Exchange) Tahun 2015-2019

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The aim of this study was to analyzed factors affect on firm value. The factors affect on firm value such as investment decision, asset structure, bussiness risk and non debt tax shield. The population in this study are all companies doing IPO during the years 2015-2019 an total of 139 companies. This study uses secondary data in the form of publication of financial statements. Methods of data analysis using multiple linear regression analysis.
Based on the analysis, the conclusions of this research are the right investment decision will result in optimal performance so as to be able to provide positive signals to investors that will increase share prices and company value. This is support with the signaling theory. A high asset structure or a greater proportion of fixed assets than current assets tends to choose to use internal sources of funds, which is a positive signal for investors. So, the company's asset structure plays an important role in determining company financing so that it can maximize company value. This is support with the pecking order theory. The higher the business risk of the company, the lower the value of the company is due to investors' concerns about investing in the company due to the company's uncertainty in fulfilling its obligations. This is support with the trade off theory. Tax deductions from depreciation will substitute for the tax benefits of credit financing, so that companies with large non-debt tax shields will use less debt. So that the difference between the actual debt minus the debt covered by the effects of amortization and depreciation costs will add to the dividend value or as retained earnings. So that the increased retained earnings will increase the company value. This is support the trade off theory.
Key words: Investment Decision, Asset Structure, Business Risk, Non Debt Tax Shield, Investor, Firm Value

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0089)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xiii, 155 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0089)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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