ANALISIS RASIO KEUANGAN UNTUK MENILAI PERUSAHAAN DI BURSA EFEK INDONESIA

  • Ni Putu Sri Mariyatni Universitas Warmadewa
  • I Putu Mega Juli Semara Putra Universitas Mahasaraswati Denpasar

Abstract

Financial statements are an investor's way of knowing and analyzing financial performance as well as company value. The analysis of the financial statements is done by calculating the financial ratios to understand the financial performance. Based on the various types of ratios used to assess company performance, then what will be discussed in this study is return on assets (ROA) and return on investment (ROI). This study uses data on companies listed on the Indonesia Stock Exchange in 2013-2015. Determination of sample using purposive sampling method. The sample in this study is 158 companies with the number of observations of 474 data obtained from www.idx.co.id. The results showed that ROA and ROI have a positive effect on the value of the company, this is in accordance with the theory that the higher ROA and ROI the higher the value of the company,


Keywords: Return On Assets, Return On investment, Corporate Value

Published
Jul 28, 2018
How to Cite
MARIYATNI, Ni Putu Sri; SEMARA PUTRA, I Putu Mega Juli. ANALISIS RASIO KEUANGAN UNTUK MENILAI PERUSAHAAN DI BURSA EFEK INDONESIA. Sekolah Tinggi Ilmu (STIE) Ekonomi Triatma Mulya, [S.l.], v. 23, n. 1, p. 12 - 21, july 2018. ISSN 2622-1489. Available at: <http://triatmamulya.ejurnal.info/index.php/triatmamulya/article/view/86>. Date accessed: 25 june 2026.
Citation Formats
Issue
Vol 23 No 1 (2017): Jurnal Ilmiah Manajemen dan Akuntansi
Section
Articles