PENGARUH-LIKUIDITAS,-LEVERAGE,-DAN-SIZE-PERUSAHAAN-TERHADAP NILAI-PERUSAHAAN-DENGAN-PROFITABILITAS-SEBAGAI-VARIABEL MEDIASI (Studi-Pada-Perusahaan-Sub-Sektor-Food and Beverages-yang-Terdaftar-di-Bursa-Efek Indonesia-(BEI)-Periode-2020-2022)
Article Sidebar
Leverage,
Company Size,
Profitability,
Company Value
Main Article Content
Abstract
The purpose of the study is to analyze the relationship between liquidity, leverage, and company value on the value of a company by using profitability for mediating variables in food & beverages subsector companies listed on the Indonesia Stock Exchange (IDX) in the 2020-2022 period. Quantitative methods are used in this study by taking secondary data obtained from the company's annual report. The sampling technique in this study was purposive sampling method and obtained a sample of 17 companies and 3 years of observation and smartPLS 4 as a tool for analyzing data.
This study found that Leverage, Company Size, and Profitability have a significant effect on Firm Value. In addition, there are no variables that have a significant effect on Profitability and Profitability is not able to mediate the relationship between Liquidity, Leverage, and Company Size on Company Value in food & beverage sub-sector companies listed on the Indonesia Stock Exchange in the period 2020-2022.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Afifah, M. D., & Hasymi, M. (2020). Pengaruh profitabilitas, leverage, ukuran perusahaan, intensitas aset tetap dan fasilitas terhadap manajemen pajak dengan indikator tarif pajak efektif. Journal of accounting Science, 4(1), 29-42.
Aisyah, S., DP, R. W., & Ermawati, E. (2019). Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Firm Size Terhadap Nilai Perusahaan. Counting: Journal of Accounting, 2(2), 147-154.
Harmono. 2011. Manajemen Keuangan. Edisi 3. Jakarta: PT. Bumi Aksara
Haryati, Winur, Sri Ayem. 2014. Pengaruh Return on Asset, Debt to Equity Ratio, dan Earning Per Share terhadap Nilai Perusahaan. Jurnal Akuntansi
Husnan, Suad. 2014. Manajemen Keuangan Teori dan Penerapan (Keputusan Jangka Panjang). Edisi Keempat. Yogyakarta: BPFE.
Kasmir 2012. Analisis Laporan Keuangan cetakan ke-6, Jakarta: PT.Raja Grafindo Persada.
Kurniasih, T., Sari, R., & Maria, M. (2013). Pengaruh return on assets, leverage, corporate governance, ukuran perusahaan dan kompensasi rugi fiskal pada tax avoidance. Buletin studi ekonomi, 18(1), 44276.
Nugraha, Ian. 2013. Faktor-faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia. Jurnal Bisnis dan Akuntansi vol5 bo 1a, Is 9. Hal 1-20. ISSN:1410-9875
Putra, A. N. D. A., & Lestari, P. V. (2016). Pengaruh kebijakan dividen, likuiditas, profitabilitas dan ukuran perusahaan terhadap nilai perusahaan (Doctoral dissertation, Udayana University).
Santoso, B. A., & Junaeni, I. (2022). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Likuiditas, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan. Owner: Riset Dan Jurnal Akuntansi, 6(2), 1597-1609.
Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif Dan R&D (Edisi, Cet). Bandung : Alfabeta.