企业盈利能力、流动性和规模对公司价值的影响,利用了上市公司的资本结构变量

Mochammad Hafizh Maulana, M. Sholichah
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引用次数: 0

摘要

本研究旨在利用资本结构的调节变量来确定IDX上市公司的盈利能力、流动性和公司规模对公司价值的影响。本研究采用定量方法,以完整的公司报告的形式使用二手数据。本研究中的样本采用有目的抽样技术,获得了卫生、技术、交通和食品饮料行业的46家公司样本。使用的数据分析技术是在SPSS 25软件的帮助下使用多元线性回归。结果表明:盈利能力(ROE)对企业价值没有影响,流动性(CR)对企业价值有影响,规模(size)对企业价值有影响,结构资本(DER)对ROE与PBV的关系没有影响,资本结构(DER)对CR与PBV的关系没有影响,资本结构(size)对CR与PBV的关系没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Menggunakan Variabel Moderasi Struktur Modal Pada Perusahaan yang Terdaftar di BEI
This study aims to determine the effect of Profitability, Liquidity, and Firm Size on Firm Value Using Moderating Variables of Capital Structure in Companies Listed on the IDX. . This study uses a quantitative method that uses secondary data in the form of a complete company report. The sample in this study obtained 46 samples of companies in the health, technology, transportation, and food and beverage sectors using purposive sampling technique. The data analysis technique used is using multiple linear regression with the help of SPSS 25 software. The results show that profitability (ROE) has no effect on firm value, liquidity (CR) affects firm value, size (SIZE) affects firm value, structure capital (DER) has no effect on the relationship between ROE and PBV, capital structure (DER) has no effect on the relationship between CR and PBV, capital structure (SIZE) has no effect on the relationship between CR and PBV.
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