UIN SGDUIN SGD

IJNIIJNI

The growth in the number of sharia investors and the increase in the market capitalization of sharia stocks in Indonesia reflect a high interest in Islamic‑based investments, particularly in the defensive primary consumer goods sector (non‑cyclical consumer goods). Amid this trend, it is important to understand the fundamental factors that influence company value, so that investors can make more rational decisions and company management can increase their stock market value. This study aims to examine the effect of Price to Earnings Ratio (PER), Dividend Payout Ratio (DPR), and Debt to Equity Ratio (DER) on company value, proxied by Price to Book Value (PBV), in non‑cyclical consumer sector companies consistently listed in the Indonesian Sharia Stock Index (ISSI) during the 2016–2020 period. The study sample consisted of 15 companies with a total of 75 panel data observations. The analysis was conducted using panel data regression with fixed effects. The results showed that DER had a significant positive effect on company value, whereas PER and DPR did not. Simultaneously, these three variables influenced company value. These results reinforce signaling theory, where a high debt structure can be perceived as an indicator of management confidence in the companys prospects. This research contributes to the growing literature on Islamic finance, focusing on strategic and stable sectors in the capital market.

Penelitian ini mengonfirmasi hubungan empiris antara rasio keuangan dan nilai perusahaan di sektor konsumen non‑siklik yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) selama periode observasi.Hasil analisis menunjukkan bahwa Rasio Utang terhadap Ekuitas (DER) memiliki pengaruh signifikan terhadap Harga ke Nilai Buku (PBV), sedangkan Rasio Harga terhadap Laba (PER) dan Rasio Pembayaran Dividen (DPR) tidak menunjukkan pengaruh signifikan.Temuan ini menegaskan bahwa struktur pendanaan yang sehat memainkan peran dominan dalam membentuk persepsi pasar terhadap nilai perusahaan.Dalam konteks keuangan Islam, pengelolaan modal yang efisien dan keseimbangan antara pembiayaan internal dan eksternal mencerminkan integritas manajemen dan stabilitas.

Bagaimana pengaruh kombinasi rasio keuangan internasional dan regulasi syariah terhadap nilai perusahaan di sektor konsumen non‑siklik? Apa dampak kebijakan fiskal pemerintah terhadap struktur pendanaan perusahaan syariah dalam menanggapi krisis ekonomi global? Bagaimana integrasi analisis sentimen pasar dan rasio keuangan dapat meningkatkan akurasi prediksi nilai perusahaan di pasar syariah?.

  1. The Effect of Price Earning Ratio, Dividend Payout Ratio, and Debt to Equity Ratio on Firm Value in Non-Cyclical... journal.uinsgd.ac.id/index.php/ijni/article/view/51473The Effect of Price Earning Ratio Dividend Payout Ratio and Debt to Equity Ratio on Firm Value in Non Cyclical journal uinsgd ac index php ijni article view 51473
Read online
File size281.33 KB
Pages16
DMCAReport

Related /

ads-block-test