PENGARUH LEVERAGE DAN GOVERNMENT OWNERSHIP TERHADAP NILAI PERUSAHAAN (Studi Pada Perusahaan BUMN Non Perbankan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021)

• Main Author: Aida Fitriyani, - (Author)
• Format: Book
• Published: 2022-09-28.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/84755/1/S_PEA_1802380_Title.pdf; http://repository.upi.edu/84755/2/S_PEA_1802380_Chapter1.pdf; http://repository.upi.edu/84755/3/S_PEA_1802380_Chapter2.pdf; http://repository.upi.edu/84755/4/S_PEA_1802380_Chapter3.pdf; http://repository.upi.edu/84755/5/S_PEA_1802380_Chapter4.pdf; http://repository.upi.edu/84755/6/S_PEA_1802380_Chapter5.pdf; http://repository.upi.edu/84755/7/S_PEA_1802380_Appendix.pdf
• Keywords: HF5601 Accounting; L Education (General)

Penelitian ini bertujuan untuk mengetahui pengaruh leverage dan government ownerhip terhadap nilai perusahaan pada perusahaan BUMN Non Perbankan yang terdaftar di BEI tahun 2018-2021. Metode penelitian yang digunakan adalah metode deskriptif verifikatif. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dan diperoleh delapan perusahaan yang sesuai dengan kriteria. Data sekunder diperoleh dari laporan keuangan tahunan periode 2018-2021 dari website Bursa Efek Indonesia. Pengujian hipotesis menggunakan analisis regresi berganda dengan bantuan software SPSS 26. Hasil penelitian menunjukkan bahwa (1) leverage bepengaruh terhadap nilai perusahaan; (2) government ownership tidak berpengaruh terhadap nilai perusahaan; (3) leverage dan government ownership secara simultan berpengaruh terhadap nilai perusahaan. This study aims to determine the effect of leverage and government ownership on firm value on non-banking SOEs company listed on the Indonesia Stock Exchange in 2018-2021. The research method used in this study is the methode of descriptive verificative. The sampling tehchnique in this study used a purposive sampling method and eight companies were obtained that matched the criteria. Secondary data was obtained from annual financial report for the 2018-2021 period from Indonesia Stock Exchange website. Hypothhesis testing using multiple regression analysis with the help of SPSS 26 software. The result of this study indicate that (1) leverage has an effect on firm value; (2) government ownership has no effect on firm value; (3) leverage and government ownership simultaneously affect the firm value.