Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Setelah Implementasi PSAK 73 Pada Perusahaan Transportasi dan Logistik di Indonesia Periode 2018-2022

Abstract

This research aims to determine the effect of financial performance on the firm value after implementation of PSAK 73 in transportation and logistics sector in Indonesia period 2018-2022. This research uses secondary data obtained from financial report published by the Indonesia Stock Exchange and the website of each company. The population for this research is 32 companies and for the sampling method, pusposive sampling is used. The sample of this research is 14 companies with 5 years of observation that there are 70 units of analysis. This research is analyzis using multiple regression analysis uses IBM SPSS Version 20 software. This research show that Debt to Assets, Return on Assets, Net Profit Margin, and Fixed Assets Turnover simultaneously have effect on the firm value. Partially, this research show that Debt to Assets has negative effect on the firm value. Meanwhile, Return on Assets, Net Profit Margin, and Fixed Assets Turnover have positive effect on the firm value.