Pengaruh Return On Assets, Debt Equity Ratio Terhadap Nilai Perusahaan
Abstract
Investors base their investment decisions on published financial reports, which provide insights into the company's value. Moreover, the conducted analysis can further illuminate the company's worth. Key factors influencing the company's valuation include “Debt to Equity Ratio (DER)” and “Return On Assets (ROA)”. This research seeks to examine the influence of ROA and DER on the valuation of technology companies listed on the Indonesian Stock Exchange. The research population comprises technology firms listed on the exchange between 2020 and 2022, totaling 19 companies. Purposive sampling was employed to select 57 financial reports for analysis. The data was then subjected to multiple linear regression analysis. The outcomes shows that the impact of ROA on company value is not significant, whereas DER has a detrimental effect on it.
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