Examining the Firm Value Based on Signaling Theory

DOI

10.2991/aebmr.k.200305.001How to use a DOI?

Keywords

debt level, firm value, size, profitability

Abstract

The value of the company is an important factor considered by the company to create increased prosperity of shareholders. With the increase in the value of the company reflected in the price book value, it will give a positive perception of the investor on the invested investment. Therefore, this article aims was to analyse the value of the company based on the company size, profitability, and debt level. This study was conducted on the Trading Sector Company of Production Goods and Retail Goods listed on the Indonesia Stock Exchange period 2014–2016. Based on the purposive sampling method obtained 158 company data as samples. Data Analysis Techniques Use regression analysis that begins with a classic assumption test. Hypothesis testing was conducted through T-Test, and the results showed that the company’s size was positively influential towards the company’s value, while profitability and debt levels did not affect the company’s value.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Acep Komara
AU  - Imam Ghozali
AU  - Indira Januarti
PY  - 2020
DA  - 2020/03/16
TI  - Examining the Firm Value Based on Signaling Theory
BT  - Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
PB  - Atlantis Press
SP  - 1
EP  - 4
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200305.001
DO  - 10.2991/aebmr.k.200305.001
ID  - Komara2020
ER  -