EFEK MEDIASI PROFITABILITAS: PADA ANALISIS PENGARUH KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN ERA PANDEMI COVID-19

Jurnal Manajemen dan Wirausaha Pub Date : 2022-07-02 DOI:10.46306/vls.v2i2.113

Hairudin Hairudin, Rini Loliyani, Rina Loliyana

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Abstract

This study aims to determine the effect of investment decisions proxied by total assets growth (TAG) on the value of companies proxiedwith price to book value (PBV) with profitability proxied by return on assets (ROA) as an intervening variable in mining sector companies listed on the Indonesia Stock Exchange for the 201 6-20 period 20. The population and samples used in this study were 26 balanced sector companies that had complete financial statements and were listed on the Indonesia Stock Exchange for the period 201 6-2020. The data analysis method used in this study is Path Analysis. The results of this study show that: 1) Investment decisions (TAG) have a positive and significant influence on company value (PBV): 2) Investment decisions (TAG) have a positive and significant influence on profitability (ROA): 3) Profitability has a positive and significant effect on company value: 4) Profitability is able to mediate the influence of investment decisions (TAG) on company value (PBV) in mining sector companies on the Indonesia Stock Exchange for the 2016-2020 period during the Covid-19 pandemic era

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盈利能力调节效应:投资决策对COVID-19大流行公司价值的影响分析

本研究旨在确定以总资产增长(TAG)为代表的投资决策对以价格与账面价值(PBV)为代表的公司价值的影响，以资产收益率(ROA)为代表的盈利能力作为干预变量在印度尼西亚证券交易所上市的矿业公司2016 - 2020年期间20。本研究中使用的人口和样本是2016 -2020年期间在印度尼西亚证券交易所上市的26家拥有完整财务报表的平衡行业公司。本研究采用的数据分析方法为Path analysis。本研究结果表明:1)投资决策(TAG)对公司价值(PBV)有正向显著影响;2)投资决策(TAG)对盈利能力(ROA)有正向显著影响;3)盈利能力对公司价值有正向显著影响。4)盈利能力能够中介2016-2020年期间印尼证券交易所矿业公司投资决策(TAG)对公司价值(PBV)的影响

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来源期刊

Jurnal Manajemen dan Wirausaha

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审稿时长

16 weeks