流动性、杠杆率和盈利能力对公司价值的影响

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Pub Date : 2023-10-20 DOI:10.61990/ijamesc.v1i5.94

Dani Sopian, Dina Amellia Rohiati, Sekolah Tinggi, Ilmu Ekonomi, IM Stan

{"title":"流动性、杠杆率和盈利能力对公司价值的影响","authors":"Dani Sopian, Dina Amellia Rohiati, Sekolah Tinggi, Ilmu Ekonomi, IM Stan","doi":"10.61990/ijamesc.v1i5.94","DOIUrl":null,"url":null,"abstract":"This research was conducted with the aim of determining the effect of liquidity, leverage and profitability on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study was 85 companies. The sampling technique used was purposive sampling and obtained research samples of 22 companies. The analysis methods used are descriptive analysis and multiple linear regression analysis. The results showed that simultaneously liquidity, leverage and profitability have a positive and significant effect on the value of the company. And the test results partially show that liquidity has a positive and insignificant effect on the value of the company, leverage has a positive and significant effect on the value of the company, profitability has a positive and insignificant effect on the value of the company.","PeriodicalId":503860,"journal":{"name":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","volume":"26 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-10-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"THE EFFECT OF LIQUIDITY, LEVERAGE AND PROFITABILITY ON COMPANY VALUE\",\"authors\":\"Dani Sopian, Dina Amellia Rohiati, Sekolah Tinggi, Ilmu Ekonomi, IM Stan\",\"doi\":\"10.61990/ijamesc.v1i5.94\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research was conducted with the aim of determining the effect of liquidity, leverage and profitability on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study was 85 companies. The sampling technique used was purposive sampling and obtained research samples of 22 companies. The analysis methods used are descriptive analysis and multiple linear regression analysis. The results showed that simultaneously liquidity, leverage and profitability have a positive and significant effect on the value of the company. And the test results partially show that liquidity has a positive and insignificant effect on the value of the company, leverage has a positive and significant effect on the value of the company, profitability has a positive and insignificant effect on the value of the company.\",\"PeriodicalId\":503860,\"journal\":{\"name\":\"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)\",\"volume\":\"26 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-10-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.61990/ijamesc.v1i5.94\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.61990/ijamesc.v1i5.94","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 0

摘要

本研究旨在确定 2017-2021 年期间在印度尼西亚证券交易所上市的物业和房地产行业公司的流动性、杠杆率和盈利能力对公司价值的影响。研究对象为 85 家公司。采用的抽样技术是目的性抽样，获得了 22 家公司的研究样本。采用的分析方法是描述性分析和多元线性回归分析。结果表明，流动性、杠杆率和盈利能力同时对公司价值有积极而显著的影响。部分检验结果表明，流动性对公司价值的影响为正且不显著，杠杆率对公司价值的影响为正且显著，盈利能力对公司价值的影响为正且不显著。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

THE EFFECT OF LIQUIDITY, LEVERAGE AND PROFITABILITY ON COMPANY VALUE

This research was conducted with the aim of determining the effect of liquidity, leverage and profitability on company value in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The population in this study was 85 companies. The sampling technique used was purposive sampling and obtained research samples of 22 companies. The analysis methods used are descriptive analysis and multiple linear regression analysis. The results showed that simultaneously liquidity, leverage and profitability have a positive and significant effect on the value of the company. And the test results partially show that liquidity has a positive and insignificant effect on the value of the company, leverage has a positive and significant effect on the value of the company, profitability has a positive and insignificant effect on the value of the company.

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC)

自引率

0.00%

发文量