Pengaruh Goodwill, Intellectual Capital, dan Firm Size Terhadap Nilai Pasar Perusahaan (Studi Empiris Pada Perusahaan Perbankan dan Lembaga Keuangan Lainnya Yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020)
Abstract
Nilai pasar perusahaan merupakan nilai pasar atas surat berharga dan ekuitas perusahaan yang beredar. Tujuan penelitian ini yakni untuk mengetahui pengaruh Goodwill, Intellectual Capital dan Firm Size terhadap Nilai Pasar Perusahaan pada perusahaan sektor perbankan dan lembaga keuangan lainnya yang terdaftar di BEI periode 2017-2020. Cara pengambilan sampel yang dipakai dalam penelitian ini adalah metode purposive sampling. Data penelitian ini adalah data sekunder yang diperoleh dari Bursa Efek Indonesia dalam laporan keuangan yang di publikasikan. Teknik analisis ini menggunakan Teknik analisis regresi berganda dengan alat bantu aplikasi eviews 10. Hasil penelitian menunjukan bahwa (1) goodwill tidak berpengaruh posotif terhadap nilai pasar perusahaan, (2) intellectual capital tidak berpengaruh positif terhadap nilai pasar perusahaan, (3) firm size tidak berpengaruh positif terhadap nilai pasar perusahaan.
Kata kunci : Nilai pasar perusahaan, Goodwill, Intellectual Capital, Firm Size
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