PRATIWI HAFASY, NISRINA (2023) PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text (SKRIPSI)
NISRINA PRATIWI HAFASY_5551180166_Fulltext.pdf Restricted to Registered users only Download (9MB) |
|
Text
NISRINA PRATIWI HAFASY_5551180166_01.pdf Restricted to Registered users only Download (1MB) |
|
Text
NISRINA PRATIWI HAFASY_5551180166_02.pdf Restricted to Registered users only Download (526kB) |
|
Text
NISRINA PRATIWI HAFASY_5551180166_03.pdf Restricted to Registered users only Download (420kB) |
|
Text
NISRINA PRATIWI HAFASY_5551180166_04.pdf Restricted to Registered users only Download (394kB) |
|
Text
NISRINA PRATIWI HAFASY_5551180166_05.pdf Restricted to Registered users only Download (107kB) |
|
Text
NISRINA PRATIWI HAFASY_5551180166_Ref.pdf Restricted to Registered users only Download (240kB) |
|
Text
NISRINA PRATIWI HAFASY_5551180166_Lamp.pdf Restricted to Registered users only Download (283kB) |
Abstract
This research aimed to determine the effect of profitability which were measured by Return on Equity (ROE), Return on Assets (ROA) and Leverage which were measured by the Debt to Equity Ratio (DER) and Debt to Assets Ratio (DAR) to company value which was measured by Price to Book Value (PBV). The research population was all food and beverage sub-sector companies which listed on the Indonesia Stock Exchange (IDX) in 2013-2021. The sample of this research was 7 companies of 30 populations by using purposive sampling method. The data analysis techniques used descriptive statistics and inferential statistics which consisted of the classical assumption test, normality test, multilinearity test, autocorrelation test, heteroscedasticity test, and hypothesis testing (t-test and coefficient of determination R2) by using the SPSS 25 program. Results: 1) Return on Equity (ROE) had a significant positive effect on Price to Book Value (PBV) with a calculated value of 4.199 > from ttable of 2.00100 and a significant level of 0.000 < α= 5% so the first hypothesis was accepted which means that there was a significant influence between Return on Equity (ROE) on Price to Book Value (PBV). 2) Return on Asset (ROA) had a significant positive effect on Price to Book Value (PBV) with a t-value of 3.335 > ttable of 2.00100 and a significant level of 0.002 < α= 5%, so the second hypothesis was accepted which means that there was a significant influence between variable Return on Asset (ROA) to Price to Book Value (PBV). 3) Debt to Asset Ratio (DAR) had a significant positive effect on Price to Book Value (PBV) with a t count of 1.375 < ttable 2.00100 and a significant level of 0.175 > α= 5% which means that there was an insignificant effect between the variables Debt to Assets Ratio (DAR) to Price to Book Value (PBV). 4) Debt to Equity Ratio ( DER) had a positive effect on Price to Book Value (PBV) with a t count -4.782 < ttable 2.00100 and a significant level of 0.00 < α= 5%. It means that there was a significant negative effect between the variable Debt to Equity Ratio (DER) to Price to Book Value (PBV). This research showed that the company's value policy model could be explained by Return on Equity (ROE), Return on Assets (ROA), Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). However, from the four variables, only Debt to Asset Ratio (DAR) had no significant effect on Price to Book Value (PBV).
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas yang diukur dengan Return on Equity (ROE) dan Return on Assets (ROA) dan Leverage yang diukur dengan Debt to Equity Ratio (DER) dan Debt to Assets Ratio (DAR) terhadap Nilai Perusahaan yang diukur dengan Price to Book Value (PBV). Populasi penelitian adalah seluruh perusahaan sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2021. Sampel penelitian ini berjumlah 7 perusahaan dari 30 jumlah populasi dengan metode Purposive Sampling. Teknik analisis data menggunakan : statistik deskriptif dan statistik inferensial yang terdiri dari: uji asumsi klasik, uji normalitas, uji multiolinearitas, uji autokorelasi, uji heterokedastisitas, serta uji hipotesis (uji-t dan koefisien determinasi R2) yang menggunakan program SPSS 25. Hasil : 1) Return On Equity (ROE) berpengaruh positif signifikan terhadap Price to Book Value (PBV) dengan nilai thitung sebesar 4.199 > dari t tabel sebesar 2.00100 dan tingkat signifikan sebesar 0,000 < α= 5%, maka hipotesis pertama diterima, yang berarti bahwa terdapat pengaruh yang signifikan antara Return On Equity (ROE) terhadap Price to Book Value (PBV). 2) Return On Asset (ROA) berpengaruh positif signifikan terhadap Price to Book Value (PBV) dengan nilai thitung sebesar 3,335 > ttable sebesar 2.00100 dan tingkat signifikan sebesar 0,002 < α= 5%, maka hipotesis kedua diterima yang berarti bahwa terdapat pengaruh signifikan antara variabel Return On Asset (ROA) terhadap Price to Book Value (PBV). 3) Debt to Asset Ratio (DAR) berpengaruh positif signifikan terhadap Price to Book Value (PBV) dengan nilai thitung 1,375 < ttabel 2,00100 dan tingkat signifikan 0,175 > α = 5% yang berarti bahwa terdapat pengaruh yang tidak signifikan antara variabel Debt to Asset Ratio (DAR) terhadap Price to Book Value (PBV). 4) Debt To Equity Ratio (DER) berpengaruh positif terhadap Price to Book Value (PBV) dengan nilai thitung -4,782 < ttabel 2,00100 dan tingkat signifikan 0,00 < α = 5% yang berarti bahwa terdapat pengaruh negatif yang signifikan antara variabel Debt To Equity Ratio (DER) terhadap Price to Book Value (PBV). Penelitian ini menunjukkan bahwa model kebijakan Nilai Perusahaan dapat dijelaskan oleh Return On Equity (ROE), Return On Asset (ROA), Debt to Asset Ratio (DAR) dan Debt to Equity Ratio (DER). Namun, dari keempat variabel tersebut hanya Debt to Asset Ratio (DAR) yang tidak berpengaruh signifikan terhadap Price to Book Value (PBV). | |||||||||
| Uncontrolled Keywords: | Profitability, Leverage, Firm Value Profitabilitas, Leverage, Nilai Perusahaan | |||||||||
| Subjects: | H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
|||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61201-Program Sarjana Manajemen |
|||||||||
| Depositing User: | Nisrina Pratiwi Hafasy | |||||||||
| Date Deposited: | 02 Aug 2023 16:07 | |||||||||
| Last Modified: | 03 Aug 2023 09:56 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/27066 |
Actions (login required)
 |
View Item |