Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan: (Emiten Ritel Bursa Efek Indonesia Periode 2020-2023)

Nanin Pattingalloang ; Wastam Wahyu Hidayat ; Gilbert Rely
JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 📅 2025 Vol 3, No 1 🔗 DOI: 10.54066/jrea-itb.v3i1.3079
Abstract
This study aims to examine the factors that affect the company's value. There are several factors used, including company size, return on equity, and leverage. The purpose of this study is to empirically test whether company size, return on equity, and leverage, affect the value of companies in retail issuers on the Indonesia Stock Exchange. This study uses secondary data from the annual financial statements of retail issuers of the Indonesia Stock Exchange (IDX) for the 2020-2023 period. There were 15 issuers that were sampled or as many as 60 observations that met the criteria in the research sample using the purposive sampling method. The analysis methods used are Descriptive Statistical Analysis, Classical Assumption Test, Multiple Linear Regression Test, and Hypothesis Test. The results of the study show that company size, return on equity, and leverage have a significant effect on the value of the company.
Keywords
Company Size; Company Value; Leverage; Return On Equity
How to Cite

Nanin Pattingalloang, et al. (2025). Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan: (Emiten Ritel Bursa Efek Indonesia Periode 2020-2023). JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), 3(1). https://doi.org/10.54066/jrea-itb.v3i1.3079

Nanin Pattingalloang; Wastam Wahyu Hidayat; Gilbert Rely, "Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan: (Emiten Ritel Bursa Efek Indonesia Periode 2020-2023)," JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), vol. 3, no. 1, 2025.

Nanin Pattingalloang; Wastam Wahyu Hidayat; Gilbert Rely. "Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan: (Emiten Ritel Bursa Efek Indonesia Periode 2020-2023)." JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), vol. 3, no. 1, 2025.

Nanin Pattingalloang; Wastam Wahyu Hidayat; Gilbert Rely. "Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan: (Emiten Ritel Bursa Efek Indonesia Periode 2020-2023)." JURNAL RISET EKONOMI DAN AKUNTANSI (JREA) 3, no. 1 (2025).

Nanin Pattingalloang, et al. (2025) 'Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan: (Emiten Ritel Bursa Efek Indonesia Periode 2020-2023)', JURNAL RISET EKONOMI DAN AKUNTANSI (JREA), 3(1). doi: 10.54066/jrea-itb.v3i1.3079.

Nanin Pattingalloang; Wastam Wahyu Hidayat; Gilbert Rely. Pengaruh Ukuran Perusahaan, Return On Equity dan Leverage terhadap Nilai Perusahaan: (Emiten Ritel Bursa Efek Indonesia Periode 2020-2023). JURNAL RISET EKONOMI DAN AKUNTANSI (JREA). 2025;3(1).

Artikel Terkait

Analisis Literasi Keuangan dan Perilaku Keuangan terhadap Pengelolaan Keuangan Pribadi dan Uji Beda Antar Semester pada Mahasiswa Akuntansi FEB UNTAN

Lutfi Amin; Rudy Kurniawan; Ira Grania Mustika

The Impact of Online Reviews on Consumer Purchasing Decisions in E Commerce

Anthonius S. Hutabarat

Pengaruh Alokasi Dana Desa dan Pendapatan Asli Desa terhadap Belanja Desa di Desa-Desa Kecamatan Bone Raya

Wahyu Tomaili; Lukfiah Irwan Radjak; Mentari Ariesta Iyonu

Peran Evaluasi Kinerja Manajemen pada Pengelolaan Program Doktor Ilmu Hukum Berbasis Kepemimpinan Transformasional dan Sistem Reward guna Meningkatkan Kualitas Lulusan

Yovita Arie Mangesti; Sayekti Suindyah Dwiningwarni

The Impact of Tax Knowledge, the Adoption of Electronic Tax Filing, and Tax Penalties on Individual Taxpayers’ Compliance in Filing Annual Tax Returns

Hollines Luahambowo; Muhammad Rizal; Ngadi Permana

Peran Strategis Tim Penggerak PKK dalam Meningkatkan Kemandirian Ekonomi Keluarga di Era Digital

Widiyanti Widiyanti; Ratna Tunjungsari; Agung Budiartono; Agus Prasetyo
Tren Sitasi Jurnal