PENTINGKAH PERPUTARAN ASET BAGI NILAI PERUSAHAAN?

Camelia Chandra, Yusuf Ronny Edward, Wilsa Road Betterment Sitepu, Enda Noviyanti Simorangkir

Abstract


Abstrak – Pentingkah Perputaran Aset bagi Nilai Perusahaan?

Tujuan Utama – Penelitian ini bertujuan ntuk menguji peran perputaran aset terhadap nilai perusahaan.

Metode – Penelitian ini menggunakan metode uji t. Adapun sampel penelitian adalah basic materials yang terindeks di Bursa Efek Indonesia selama tahun 2017-2020.

Temuan Utama – Penelitian ini membuktikan perputaran aset penting bagi nilai perusahaan. Variabel ini mampu menjadi memediasi sejumlah variabel yang terdapat dalam laporan keuangan. Temuan ini mampu menjadi bukti bahwa perputaran aset harus menjadi fokus perusahaan agar rasio keuangan yang lain tetap terjaga.

Implikasi Teori dan Kebijakan – Penelitian ini membuktikan bahwa setiap pihak wajib untuk berhati – hati dalam memperhatikan siklus keuangan perusahaan. Selain itu, perusahaan harus mempertahankan eksistensinya dalam memaksimalkan perputaran aset.

Kebaruan Penelitian – Penambahan perputaran aset sebagai variabel mediasi merupakan upaya baru dalam pandangan serta penilaian terhadap nilai perusahaan.

 

Abstract – Is Asset Turnover Important for Company Value?

Main Purpose – This research examines asset turnover's role in firm value.

Method – This research uses the t-test method. The research sample is basic materials indexed on the Indonesia Stock Exchange during 2017-2020.

Main Findings – This study proves asset turnover is vital for firm value. This finding can be evidence that asset turnover should be the focus of the company so that other financial ratios are maintained. This variable can mediate several variables contained in the financial statements.

Theory and Practical Implications – This research proves that every party must be careful in paying attention to the company's financial cycle. In addition, the company must maintain its existence by maximizing asset turnover.

Novelty - The addition of asset turnover as a mediating variable is a new effort in the view and assessment of firm value.


Keywords


aset; manajemen; nilai perusahaan; profitabilitas

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.2.27

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