JETISH: Journal of Education Technology Information Social Sciences and Health
Vol 1, No 1 (2022): October 2022

Pengaruh Likuiditas dan Leverage Terhadap Nilai Perusahaan Melalui Profitabilitas Pada PT. Indofood Sukses Makmur Tbk

Ripaluddin Ripaluddin (STIM-LPI Makassar)
Milka Pasulu (STIM-LPI Makassar)
Ansar Taufiq (STIM-LPI Makassar)



Article Info

Publish Date
01 Jan 2023

Abstract

AbstrakTujuan penelitian ini yakni menguji dampak likuiditas dan leverage terhadap nilai perusahaan melalui profitabilitas sebagai variabel intervening. Pendekatan yang digunakan dalam penelitian ini melalui pendekatan kuantitatif. Penggunaan sampel penelitian yang digunakan adalah PT Indofood Sukses Makmur, Tbk. Data penelitian merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan PT Indofood Sukses Makmur, Tbk. Hasil penelitian ini menunjukkan bahwa likuiditas dan leverage berpengaruh positif dan signifikan terhadap profitabilitas perusahaan, namun terhadap nilai perusahaan pengaruh likuiditas dan leverage berarah negatif. Sementara profitabilitas tidak berpengaruh signifikan terhadap nilai perusahaan. Profitabilitas dalam penelitian ini terbukti bukan pemediasi pengaruh likuiditas dan leverage terhadap nilai perusahaan.Kata Kunci: Likuiditas, Leverage, Profitabilitas, Nilai Perusahaan AbstractThe purpose of this study is to test the impact of liquidity and leverage on company value through profitability as an intervening variable. The approach used in this study is through a quantitative approach. The use of research samples used is PT Indofood Sukses Makmur, Tbk. Research data is secondary data obtained from the financial statements and annual reports of PT Indofood Sukses Makmur, Tbk. The results of this study show that liquidity and leverage have a positive and significant effect on the company's profitability, but on the company's value the influence of liquidity and leverage is negative. While profitability does not have a significant effect on the value of the enterprise. Profitability in this study proved not to mediate the effect of liquidity and leverage on the value of the company.Keywords: Liquidity, Leverage, Profitability, Company Value

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Journal Info

Abbrev

jetish

Publisher

Subject

Computer Science & IT Education Neuroscience Nursing Public Health

Description

JETISH: Journal of Education Technology Information Social Sciences and Health is published twice a year: March and September. E-ISSN: 2964-2507 (Elektronik) P-ISSN: 2964-819X (Cetak) Editor In Chief: T. Heru Nurgiansah, M.Pd DOI: 10.57235 Publisher: CV. Rayyan Dwi Bharata 1. Education 2. ...