PENGARUH STRUKTUR MODAL DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2018)
Keywords:
Capital Structure, Financial Performance, Corporate ValueAbstract
The decline in the performance of food and beverage sub-sector issuers is also in accordance with data from the Central Statistics Agency (BPS) regarding the economic growth of the manufacturing industry sector, especially the food and beverage industry. Two myor and GOOD issuers also experienced a decline in profits but due to other factors.This study aims to analyze the influence of capital structure and financial performance together on the value of companies in the food and beverage manufacturing sector listed on the Indonesia Stock Exchange in 2020 the method used is quantitative using Purpossive Sampling technique. The sample used as many as 10 food and beverage sub-sector companies. With the results of the study of capital structure positive and significant effect on the value of the company by 97.9% Financial Performance positive and significant effect on the value of the company by 97% ,capital structure and financial performance positive and significant effect on the value of the company by 97.8%, on the other hand the remaining 2.2% are not examined in this study. For investors to pay more attention to the capital structure because the biggest influence the value of a company is the capital structure or Debt on equity.References
Adriani, P.J.A, 2014 waluyo. Akuntansi pajak. Jakarta penerbit: Salemba Empat
Arikunto, S. 2019. Prosedur Penelitian. Jakarta: Rineka cipta
Darmadi, Hamid. 2014. Metode Penelitian Pendidikan Sosial. Bandung:
Edy Sutrisno. 2013. Budaya Organisasi. Jakarta : Penerbit Kencana Prenada Media Group
Fahmi, Irham. 2017). Analisis Laporan Keuangan. Bandung: Alfabeta
Kartikahadi, Hans et al (2012). Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS Jakarta: Salemba Empat
Kasmir. (2018). Pemasaran Bank, Cetakan keempat, Jakarta: Prenada Media
Sudana, I Made. (2015). Manajemen Keuangan Perusahaan. Edisi Kedua Jakarta: Erlangga
Sugiyono (2015). Metode Penelitian Kombinasi (Mix Methods). Bandung:
Thomas Sumarsan, 2013, Perpajakan Indonesia (Vol.3), Jakarta : PT. Indeks.