• https://theoejwilson.com/
  • santuy4d
  • mariatogel
  • santuy4d
  • garuda slot
  • garudaslot
  • https://edujournals.net/
  • nadimtogel
  • https://mitrasehatjurnal.com/
  • slot gacor hari ini
  • g200m
  • https://perpustakaan.stpreinha.ac.id/mahasiswa/
  • https://www.lml.stpreinha.ac.id/lab/
  • https://cursosvirtuales.icip.edu.pe/nice/
  • slot resmi
  • PENGARUH WACC TERHADAP ROA DAN DER PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015-2017 | Setiadi | Jurnal PROFIT: Kajian Pendidikan Ekonomi dan Ilmu Ekonomi

    PENGARUH WACC TERHADAP ROA DAN DER PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2015-2017

    Guido Adriel Setiadi(1*), Alodya Agustina Elsam(2), Astrelia Crisentya Linardi(3), Christofer Alimwijono(4), Eka Perdana(5), Jurisa Jonathan(6), Leni Cynthia Dewi(7), Rony Joyo Negoro Octavianus(8)
    (1) Universitas Machung
    (2) Universitas Machung
    (3) Universitas Machung
    (4) Universitas Machung
    (5) Universitas Machung
    (6) Universitas Machung
    (7) Universitas Machung
    (8) Universitas Machung
    (*) Corresponding Author
    DOI : 10.36706/jp.v6i2.9574

    Abstract

    The aim of this study is to determine the effect of Weighted Average Cost of Capital (WACC) on Return of Assets (ROA) and Debt to Equity Ratio (DER) in various company sectors. The population in this study are companies from various sectors listed on the Indonesia Stock Exchange (IDX) and the samples are 12 companies from various sectors. The results of this study indicate that between WACC(X) to ROA(Y1) and DER(Y2) does not have any significant relationship. It means that WACC(X) does not have a close relationship that affect ROA(Y1) and WACC(X) nor does it have a close relationship that affect DER(Y2). So it can be concluded that WACC owned by the twelve companies did not significantly influence the ROA and DER of the 12 companies. The structure of cost capital does not affect the company's performance in terms of profitability and debt management.

    References


    Atmaja, L. S. 2008. Teori dan Praktik Manajemen Keuangan. Yogyakarta: ANDI Yogyakarta.

    Hasan, A. Y. 2013. Analisis Biaya Modal Terhadap Tingkat Pengembalian Investasi pada PT Harimugabe Jaya. 45-51.

    Khireta, M. A., Suhadak, & Handayani, S. R. 2014. Analisis Nilai Perusahaan Melalui Penetapan Struktur Modal Perusahaan (Studi pada PT. Unilever Indonesia Tbk dan Anak Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2010-2012. Jurnal Administrasi Bisnis (JAB), 8(2), 1-10.

    Komara, A., Hartoyo, S., & Andati, T. 2016. Analisis Pengaruh Wacc Terhadap Kinerja Keuangan Perusahaan. Jurnal Keuangan dan Perbankan, Vol.20, 10-21.

    Maryati, M. C. 2001. Analisis Pertumbuhan Modal Sendiri Perusahaan Semen. Telaah Bisnis, 2, 59-68.

    Moniaga, F. 2013. Struktur Modal, Profitabilitas, dan Struktur Biaya Terhadap Nilai Perusahaan Industri Keramik, Porcelen, dan Kaca Periode 2007-2011. Jurnal EMBA Vol. 1 No. 4, 433-442.

    Nuzula, N. F. 2017. Keuangan Lanjutan: Biaya Modal (Cost of Capital). Malang: Universitas Brawijaya.

    Pouraghajan, A., Tabari, N. A., Ramezani, A., Mansourinia, E., Emamgholipour, M., & Majd, P. 2012. Relationship Between Cost of Capital and Accounting Criteria of Corporate Performance Evaluation: Evidence from Tehran Stock Exchange. World Applied Sciences Journal 20 (5), 666-673.

    SahamOke. 2017. Perusahaan Go Publik di Bursa Efek Indonesia. Retrieved April 11, 2019, from Saham Ok: https://www.sahamok.com/perusahaan-publik-terbuka-tbk-emiten-bei-bursa-efek-indonesia/

    Sawir, A. 2005. Analisis Kinerja Keuangan dan Perencanaan Keuangan Perusahaan. Jakarta: PT Gramedia Pustaka.

    Sulistyo, H. 2017. Analisis Struktur Modal Terhadap WACC danAnalisis WACC Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Rokok yang Terdaftar di BEI Periode 2009-2013). Jurnal Unsika, 2(1), 260-272.

    Supriyadi, Y., Manurung, T. M., & Nataputra, F. A. 2010. Pengaruh WACC Terhadap Nilai Perusahaan (Studi kasus pada PT Hanjaya Mandala Sampoerna Tbk dan Pt gudang Garam Tbk). Jurnal Ilmiah Ranggagading, 10(1), 31-43.


    Article Statistic

    Abstract view : 978 times
    PDF (Bahasa Indonesia) views : 2167 times

    The PDF file you selected should load here if your Web browser has a PDF reader plug-in installed (for example, a recent version of Adobe Acrobat Reader).

    If you would like more information about how to print, save, and work with PDFs, Highwire Press provides a helpful Frequently Asked Questions about PDFs.

    Alternatively, you can download the PDF file directly to your computer, from where it can be opened using a PDF reader. To download the PDF, click the Download link above.

    Fullscreen Fullscreen Off

    Full Text: PDF (Bahasa Indonesia)

    How To Cite This :

    Refbacks

    • There are currently no refbacks.


    Copyright (c) 2019 Guido Adriel Setiadi, Alodya Agustina Elsam, Astrelia Crisentya Linardi, Christofer Alimwijono, Eka Perdana, Jurisa Jonathan, Leni Cynthia Dewi, Rony Joyo Negoro Octavianus

    Creative Commons License
    This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.