PENGARUH NET PROFIT MARGIN,RETURN ON ASSETS DAN RETURN ON EQUITY TERHADAP NILAI PERUSAHAAN PADA PT MAYORA INDAH Tbk.

Siswanto siswanto; Nasrani Lewi Moses Napitu

Siswanto siswanto
Nasrani Lewi Moses Napitu STIE IBMI Medan

Keywords: Net profit margin (NPM),Return on assets (ROA),Return On Equity (ROE), Company Value.

Abstract

The purpose of the study was to determine the effect of Net profit margin(NPM), Return on assets (ROA) and Return on equity (ROE) on Company Value at PT. Mayora Indah Tbk 2019 - 2023.

The population in this study is all the financial statements of PT. Mayora Indah Tbk and the sampling technique in this study used purposive sampling, namely the financial statements of PT. Mayora Indah Tbk in 2019 - 2023. Thedata source used in this research is Secondary data. The research method that researchers use is Multiple Linear Regression Analysis. The analytical tool usedis SPSS Version 29 of 2024.

The results of Multiple Linear Regression Analysis are Y = 446,480 + 0.924X1-1.836X2+0.648X3+Ԑ which show sthat Net profit margin (NPM) has a negative effect on Company Value at PT Mayora Indah Tbk, Return on assets (ROA) has a negative effect on Company Value at PT Mayora Indah Tbk, Return on equity (ROE) has a negative effect on Company Value at PT Mayora Indah Tbk. Net profit margin(NPM), Return on asset (ROA)and Return on equity (ROE) have a negative effect on Company Value at PT. Mayora Indah Tbk.

References

Buku :
Hery. (2016). Analisis Laporan Keuangan. Jakarta: PT Grasindo.
Kasmir. (2014). Analisis laporan keuangan. Jakarta: PT Raja Grafindo Persada.
. (2019). Analisis laporan keuangan. Depok: Rajawali Pers.
Munawir. (2014). Analisa Laporan Keuangan. Yogyakarta. Liberty.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: PT Alfabet.
.(2012).Metode PenelitianBisnis.Bandung: Alfabeta.
Ghozali, Imam. (2015). Aplikasi Analisis Multi variate dengan Program IBM SPSS. Yogyakarta: Universitas Diponegoro.

Jurnal:
Adinegoro, A. A. (2013). Pengaruh return on assets, return on equity dan netprofit margin terhadap nilai perusahaan (studi pada perusahaan food and beverage yang terdaftar di bursa efek indonesia tahun 2017-2019).
Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi,11(1),678-688.
Ahmad, G. N., & Mardiyati, U. (2022). Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen Terhadap Nilai Perusahaan: Studi pada Industri Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019.JurnalBisnis,Manajemen,DanKeuangan-JBMK,3(1),257- 269.
Ali, J., Faroji, R., & Ali, O. (2021). Pengaruh Profitabilitas terhadap Nilai Perusahaan: (Studi Empiris Pada Perusahaan Sektor Industri Barang Konsumsi Di Bursa Efek Indonesia Tahun 2017-2019).Jurnal Neraca Peradaban, 1(2), 128-135.
Chaidir. (2015). Pengaruh Struktur Modal, Profitabilitas, dan Pertumbuhan perusahaan Terhadap Nilai Perusahaan Pada perusahaan Sub Sektor Transportasi yang Tercatat di Bursa Efek Indonesia. Jurnal Ekonomi.
Cholida Nasution, H., & Samosir, D. A. (2023). Influence of Price, Promotion, And Service Quality on Consumer’s Purchase Interest in Matahari Store Department. Jurnal Ekonomi, Bisnis & Entrepreneurship, 17(2), 472–479. https://doi.org/10.55208/jebe.v17i2.488
Dwipartha, N. M. W. 2013. Pengaruh Faktor Ekonomi Makro dan Kinerja keuangan Terhadap Nilai Perusahaan. jurnal Ekonomi dan Bisnis Univertsitas Udayana.
Nopian Sinaga, I. (2023). Influence of Motivation, Work Environment and Compensation on Employee Performance. Jurnal Ekonomi, Bisnis & Entrepreneurship, 17(2). https://doi.org/10.55208/jebe.v17i2.447
Siswanto, S. (2024). Influence of Financial Ratios on Financial Distress in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesian Stock Exchange. Jurnal Ekonomi, Bisnis & Entrepreneurship, 18(1), 205–215. https://doi.org/10.55208/jebe.v18i1.543
Siswanto, S., & Sari, C. F. (2023). Effect of Production and Sales Costs on Financial Performance. Jurnal Ekonomi, Bisnis & Entrepreneurship, 17(1), 103–111. https://doi.org/10.55208/jebe.v17i1.334
Sitepu, M.R & Wibisono, C.H. (2015). Pengaruh kebijakan dividen, kebijakan leverage, dan profitabilitas terhadap nilai perusahaan manufaktur yang terdaftar di BEI pada tahun 2009-2013. Jurnal Bisnis dan Ekonomi.
Utami, V. J. (2018). Pengaruh Rasio Profitabilitas Terhadap Nilai PerusahaanPada Industri Minyak dan Gas Bumi yang Terdaftar di Bursa Efek IndonesiaPeriode2012-2016.Eksis:JurnalIlmiahEkonomidan Bisnis, 9(1), 64-78.