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  • Abstraksi

    Tujuan penelitian ini adalah untuk mengetahui adanya pengaruh dividend payout ratio, price earning ratio, debt to equity ratio, institutional ownership dan current ratio baik secara simultan maupun parsial terhadap nilai perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Populasi penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) yang mempublikasikan laporan keuangan (laporan tahunan) selama periode 2014-2018. Metode yang digunakan adalah purposive sampling dan diperoleh sampel sebanyal 17 perusahaan. Pengujian instrumen menggunakan uji asumsi klasik, sedangkan teknik analisis data yang digunakan untuk mengetahui hipotesis adalah menggunakan regresi linier berganda dengan menggunakan uji F dan uji t. Berdasarkan uji F variabel dividend payout ratio, price earning ratio, debt to equity ratio, institutional ownership dan current ratio secara simultan berpengaruh signifikan terhadap nilai perusahaan sektor industri barang konsumsi. Secara parsial, variabel yang mempunyai pengaruh positif dan signifikan terhadap nilai perusahaan adalah dividend payout ratio, price earning ratio, debt to equity ratio dan institutional ownership sedangkan variabel current ratio berpengaruh positif namun tidak signifikan terhadap nilai perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Kata Kunci: Dividend Payout Ratio, Price Earning Ratio, Debt to Equity Ratio, Institutional Ownership, Current Ratio dan Nilai Perusahaan (PBV).

    Abstraction

    The purpose of this study was to determine the effect of dividend payout ratio, price earning ratio, debt to equity ratio, institutional ownership and current ratio both simultaneously and partially on the value of companies in the consumer goods industry sector listed on the Indonesia Stock Exchange in the period 2014-2018. The population of this research is the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) which publish financial reports (annual reports) during in the period 2014-2018. The method used was purposive sampling and obtained samples of 17 companies. The instrument testing uses the classic assumption test, while the data analysis technique used to find out the hypothesis is using multiple linear regression using the F test and t test. Based on the F test the variable dividend payout ratio, price earning ratio, debt to equity ratio, institutional ownership and current ratio simultaneously have a significant effect on the value of companies in the consumer goods industry sector. Partially, the variables that have a positive and significant influence on firm value are dividend payout ratio, price earning ratio, debt to equity ratio and institutional ownership, while the current ratio variable has a positive but not significant effect on the value of companies in the consumer goods industry sector listed on the Stock Exchange Indonesia for the period 2014-2018. Keywords: Dividend Payout Ratio, Price Earning Ratio, Debt to Equity Ratio, Institutional Ownership, Current Ratio and Firm Value (PBV).

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