ANALISIS PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE) DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP NILAI PERUSAHAAN

Abstrak

     This research purposes is to analyze the influence of retun on assets, return on equity, and investment opportunity set on value of the company. This research uses sample of automotive and components manufacturing company in Indonesian Stock Exchanges during 2015-2019 period. The number of automotive and components manufacturing company uses for sample is  9 companies with 5 year observation. Based on method purposive sampling, the total of research sample is 45 financial statements. Hypothesis in this research uses multiplier regression.

      Result of this research is indicates that investment opportunity set have positive influence and significantly on value of the company. On the other hand, return on assets and return on equity don’t have affect on value of the company.