Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)

Examining the Firm Value Based on Signaling Theory

Authors
Acep Komara, Imam Ghozali, Indira Januarti
Corresponding Author
Acep Komara
Available Online 16 March 2020.
DOI
https://doi.org/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.
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Proceedings
1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019)
Part of series
Advances in Economics, Business and Management Research
Publication Date
16 March 2020
ISBN
978-94-6252-928-1
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200305.001How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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  - 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  - https://doi.org/10.2991/aebmr.k.200305.001
ID  - Komara2020
ER  -