Pengaruh Faktor Fundamental Terhadap Nilai Perusahaan Industri Barang Konsumsi Era Pandemi Covid-19 di Indonesia

• Main Author: Gilang Muria Yusuf, - (Author)
• Format: Book
• Published: 2021-08-20.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/69519/1/S_PEA_1706134_Title.pdf; http://repository.upi.edu/69519/2/S_PEA_1706134_Chapter1.pdf; http://repository.upi.edu/69519/3/S_PEA_1706134_Chapter2.pdf; http://repository.upi.edu/69519/4/S_PEA_1706134_Chapter3.pdf; http://repository.upi.edu/69519/5/S_PEA_1706134_Chapter4.pdf; http://repository.upi.edu/69519/6/S_PEA_1706134_Chapter5.pdf; http://repository.upi.edu/69519/7/S_PEA_1706134_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh leverage, profitabilitas dan kebijakan dividen terhadap nilai perusahaan industri barang konsumsi pada sebelum dan sesudah terjadinya pandemi covid-19 di Indonesia pada tahun 2019-2020. Metode penelitian yang digunakan dalam penelitian ini adalah metode eksplanasi. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh 56 perusahaan yang sesuai dengan kriteria. Data sekunder diperoleh dari laporan keuangan tahunan periode 2019-2020 dari website Bursa Efek Indonesia. Pengujian hipotesis menggunakan analisis regresi berganda dengan bantuan software SPSS 25. Hasil penelitian menunjukkan bahwa (1) leverage dan kebijakan dividen tidak berpengaruh terhadap nilai perusahaan, yang artinya perubahan kedua variabel tersebut tidak berdampak pada nilai perusahaan; (2) profitabilitas berpengaruh negatif terhadap nilai perusahaan, sehingga apabila profitabilitas mengalami peningkatan, maka nilai perusahaan dapat menurun; (3) tidak terdapat perbedaan pengaruh leverage, profitabilitas, dan kebijakan dividen terhadap nilai perusahaan pada sebelum dan sesudah pandemi terjadi. Penelitian ini diharapkan dapat menambah wawasan mengenai nilai perusahaan yang menjadi acuan utama dalam berinvestasi. Kata Kunci: Faktor Fundamental; Industri Barang Konsumsi; Nilai Perusahaan; Pandemi ABSTRACT THE INFLUENCE OF FUNDAMENTAL FACTORS ON THE VALUE OF THE CONSUMER GOODS INDUSTRY COMPANY IN THE ERA OF THE COVID-19 PANDEMIC IN INDONESIA By Gilang Muria Yusuf 1706134 Supervisor Dr. Toni Heryana, S.Pd., M.M, CRA This study aims to determine the effect of leverage, profitability, and dividend policy on the value of the consumer goods industry companies before and after COVID-19 pandemic in Indonesia in 2019-2020. The research method used in this study is the method of explanation. The sampling technique in this study used a purposive sampling method and 56 companies were obtained that matched the criteria. Secondary data was obtained from the annual financial statements for the 2019-2020 period from Indonesia Stock Exchange website. Hypothesis testing using multiple regression analysis with the help of SPSS 25 software. The results of this study indicate that (1) leverage and dividend policy have no effect on firm value, which means that changes in these two variables have no impact on firm value; (2) profitability has a negative effect on firm value, so that if profitability increases, firm value may decrease; (3) there is a no difference effect of leverage, profitability, and dividend policy on firm value before and after the pandemic occurs. This research is expected to add insight into the value of the company which is the main reference in investing. Keywords: Consumer Goods Industry; Fundamental Factors; Firm Value; Pandemic