盈利能力,流动性,知识资本和企业价值在Covid-19大流行

Putu Diah Septa Kristya Astagina, I. N. W. A. Putra
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引用次数: 0

摘要

在新冠疫情期间,制药公司的价值增加了,而其他公司却没有。本研究旨在确定在Covid-19大流行期间盈利能力、流动性和智力资本如何影响公司价值。本研究的对象是2020年第一季度至2021年第二季度在印度尼西亚证券交易所(IDX)上市的12家制药行业公司。抽样技术采用目的抽样法,样本数量多达10家公司,60个观察值。本研究采用多元线性回归分析,确定了新冠疫情期间盈利能力、流动性和智力资本对企业价值的影响。研究表明,在新冠肺炎疫情期间,盈利能力、流动性和智力资本对企业价值有积极影响。关键词:盈利能力;流动性;智力资本;公司的价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Profitabilitas, Likuiditas, Modal Intelektual dan Nilai Perusahaan pada Masa Pandemi Covid-19
During the Covid-19 pandemic, the value of pharmaceutical companies increased while other companies didn't. This research aims to determine how profitability, liquidity, and intellectual capital influence firm value during the Covid-19 pandemic. The population in this research is 12 pharmaceutical sector companies listed on the Indonesia Stock Exchange (IDX) for the first quarter of 2020 to the second quarter of 2021. The sampling technique used the purposive sampling method with the number of samples obtained as many as 10 companies with 60 observations. This research used multiple linear regression analysis to determine the effect of profitability, liquidity, and intellectual capital on firm value during the Covid-19 pandemic. This research indicates that profitability, liquidity, and intellectual capital have a positive effect on firm value during the Covid-19 pandemic. Keywords: Profitability; Liquidity; Intellectual Capital; Firm Value.
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