Pengaruh Gross Profit Margin (GPM), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO) Terhadap Nilai Perusahaan Pada Perusahaan Sumber Daya Alam Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020

Authors

  • Khaerunisaa Institut Teknologi dan Bisnis Ahmad Dahlan
  • Ermalina Institut Teknologi dan Bisnis Ahmad Dahlan

DOI:

https://doi.org/10.21009/wahana.16.027

Keywords:

Company Value in Agricultural Sector companies, Debt to Asset Ratio (DAR), Gross Profit Margin (GPM), Total Asset Turnover (TATO)

Abstract

The purpose of this study was to examine and determine the effect of Gross Profi Margin (GPM), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO) on Firm Value in Agricultural Sector Natural Resources Companies Listed on the Indonesia Stock Exchange in 2016-2020. The object of research is the agricultural sector which is listed on the BEI. The sample selection in this study used a purposive sampling method from 25 companies to 10 companies. Data collection is secondary data. The data of this study were obtained from the Indonesia Stock Exchange. This study uses a quantitative approach that is associative clause. The results of this study partially show that the Gross Profit Margin (GPM) and Total Asset Turnover (TATO) variables have an influence on Firm Value, while the Debt to Asset Ratio (DAR) variable has a negative effect on Firm Value. Then, the Gross Profit Margin (GPM), Debt to Asset Ratio (DAR) and Total Asset Turnover (TATO) variables have a joint or simultaneous effect on Firm Value. 

 

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Published

2022-09-12

How to Cite

Khaerunisaa, & Ermalina. (2022). Pengaruh Gross Profit Margin (GPM), Debt to Asset Ratio (DAR), Total Asset Turnover (TATO) Terhadap Nilai Perusahaan Pada Perusahaan Sumber Daya Alam Sektor Pertanian yang Terdaftar di Bursa Efek Indonesia Periode 2016-2020. Jurnal Ilmiah Wahana Akuntansi, 16(2), 240–258. https://doi.org/10.21009/wahana.16.027

Issue

Vol. 16 No. 2 (2021): Jurnal Ilmiah Wahana Akuntansi

Section

Articles

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Creative Commons License
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