盈利能力、流动性和偿付能力对服务业公司价值的影响:

Aqilla Tauhidta Arla Putri, Gendro Wiyono, Risal Rinofah
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引用次数: 0

摘要

盈利能力、流动性、偿债能力对在印度尼西亚证券交易所上市的服务业公司价值的影响(2017-2021年建筑施工公司案例研究)。旨在回答建筑施工公司的盈利能力、流动性、偿债能力对公司价值的影响问题。本研究采用定量方法。研究对象为 18 家建筑施工公司。采用非概率法进行抽样,抽样技术为目的性抽样。使用 IBM SPSS 应用程序进行数据分析。本研究结果表明,变量盈利能力(X1)对企业价值(Y)有显著影响,从 t 检验的结果来看,t 值 3.481 > t 表 1.729,显著性为 0.001 t 表 1.729,显著性为 0.003 0.05。F检验结果证明,盈利能力(X1)、流动性(X2)和可解决性(X3)同时影响企业价值(Y)。 关键词 盈利能力;流动性;偿付能力;企业价值
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, Solvabilitas terhadap Nilai Perusahaan Industri Jasa:
The Effect of Profitability, Liquidity, Solvability, on the Value of Service Industry Companies (Case Study of Building Construction Companies 2017-2021) listed on the Indonesia Stock Exchange. Aims to answer the problem of the influence of Profitability, Liquidity, Solvency on Firm Value in Building Construction Companies. In this study the method used is a quantitative approach. The population in this study were 18 building construction companies. Sampling was carried out using the non-probability method and the sampling technique was Purposive Sampling. Data analysis using the IBM SPSS application. The results of this study indicate that the variable Profitability (X1) has a significant effect on Firm Value (Y), as evidenced by the results of the t test, which is obtained from the t value 3.481 > t table 1.729 and a significance of 0.001 <0.05. Then the variable Liquidity (X2) has a significant effect on Firm Value (Y), as evidenced by the results of the t test, namely the t count value of 3.150 > t table 1.729 and a significance of 0.003 <0.05. And the Solvency variable (X3) has no effect on Firm Value (Y), as evidenced by the results of the t test, namely the t count value is 1.620 < t table 1.729 and the significance is 0.114 > 0.05. From the results of the F test it is proven that Profitability (X1), Liquidity (X2), and Solvability (X3) simultaneously influence Firm Value (Y). Keywords  Profitability; Liquidity; Solvency; Firm Value
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