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The Effect of Financial and Non-Financial Factors on Firm Value

Accounting Analysis Journal · Vol. 9 No. 2 (2020) · hlm. 131–137

DOI
10.15294/aaj.v9i2.37518
ISSN
2502-6216, 2252-6765
Terbit
2020-09-27
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to explain the impact of financial and non-financial factors, namely firm size, profitability, leverage, liquidity, activity ratio, CSR disclosures and environmental performance on firm value. This research is quantitative study with causality research design. Company Performance Rating Program in Environmental Management (PROPER) participating companies whose shares are listed on the IDX during 2015-2019 were the population of this study. The purposive sampling technique was chosen to obtain the sample of 35 companies with 140 units of analysis. This research applied a multiple linear regression test on panel data collected from secondary data. The results show the firm value can be explained by firm size, profitability, and activity ratio in a positive direction. Meanwhile, the negative influence is shown by leverage and liquidity and CSR disclosure & environmental performance cannot influence the firm value significantly. Managers are expected can optimize their asset management, because firm size, profitability, and activity ratio have a positive and significant effect on firm value and be careful of using debt, because liquidity and leverage are proven to have negative effect on firm value.

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34 penulis · 60 tautan kepenulisan bersama · 16 lintas organisasi

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  • State University of Semarang
  • Institut Agama Islam Negeri Pontianak
  • Dhofar University
  • Institut Bisnis dan Informatika Kosgoro 1957
  • Indonesia Open University
  • State University of Malang
  • Sebelas Maret University
  • Organisasi lain
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
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Rekan penulisOrganisasiArtikel bersama
Zaenuri ZaenuriState University of Semarang2
Fathur RokhmanState University of Semarang2
Gunawan TjokroState University of Semarang2
Abdul RajagukgukAfiliasi tidak diketahui2
Ilham MasrurunState University of Semarang1
Faidlol IlahState University of Semarang1
Prita EsitaState University of Semarang1
Mustaghfiroh MustaghfirohState University of Semarang1
Sri Wiwik AnggiyaniAfiliasi tidak diketahui1
Dita YuliartiState University of Semarang1
Nurul Maziyatul HasanahInstitut Agama Islam Negeri Pontianak1
Souad Ahmed EzzeroualiDhofar University1
Dian Suci Husnul KhotimahState University of Semarang1
Sukamtono SukamtonoState University of Semarang1
Bestari Dwi HandayaniState University of Semarang1
Ismiyati IsmiyatiState University of Semarang1
Sungkowo Edi MulyonoState University of Semarang1
Ida ZulaehaState University of Semarang1
Karnawati KarnawatiState University of Semarang1
Shine Pintor Siolemba PatiroIndonesia Open University1
Prisila DamayantyInstitut Bisnis dan Informatika Kosgoro 19571
Delya Saski AnandaState University of Malang1
KusmuriyantoState University of Semarang1
Widiyanto WidiyantoSebelas Maret University1
Muhammad Rosikhul UlumState University of Semarang1
Murwatiningsih MurwatiningsihState University of Semarang1
Iryana Dewi AstutiAfiliasi tidak diketahui1
Dorojatun PrihandonoState University of Semarang1
Bayu SetyajiState University of Semarang1
Rusdarti RusdartiState University of Semarang1
Amyir Aljileedi Mustafa RayhanState University of Semarang1
Tajudeen SanniVilla College1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Effect of Financial and Non-Financial Factors on Firm Value</dc:title>
	<dc:creator>Kristi, Nuke Monika</dc:creator>
	<dc:creator>Yanto, Heri</dc:creator>
	<dc:description xml:lang="en-US">This study aims to explain the impact of financial and non-financial factors, namely firm size, profitability, leverage, liquidity, activity ratio, CSR disclosures and environmental performance on firm value. This research is quantitative study with causality research design. Company Performance Rating Program in Environmental Management (PROPER) participating companies whose shares are listed on the IDX during 2015-2019 were the population of this study. The purposive sampling technique was chosen to obtain the sample of 35 companies with 140 units of analysis. This research applied a multiple linear regression test on panel data collected from secondary data. The results show the firm value can be explained by firm size, profitability, and activity ratio in a positive direction. Meanwhile, the negative influence is shown by leverage and liquidity and CSR disclosure &amp;amp; environmental performance cannot influence the firm value significantly. Managers are expected can optimize their asset management, because firm size, profitability, and activity ratio have a positive and significant effect on firm value and be careful of using debt, because liquidity and leverage are proven to have negative effect on firm value.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2020-09-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/37518</dc:identifier>
	<dc:identifier>10.15294/aaj.v9i2.37518</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 9 No 2 (2020): July; 131-137</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v9i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/37518/16978</dc:relation>
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