MEISYAH RAHMA, SHIFA (2025) PERAN LEVERAGE DALAM MEMEDIASI PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Manufaktur di Subsektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Pada Periode 2013-2023). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research aimed to determine the effect of profitability which were measured by Return on Assets (ROA) and Leverage which were measured by the Debt to Equity Ratio (DER) to company value which was measured by Price to Book Value (PBV) and DER as variable intervening. The research population was all food and beverage sub-sector companies which listed on the Indonesia Stock Exchange (IDX) in 2013-2023. 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 , sobel test and coefficient of determination R2 ) by using the SPSS 26 program. Results: 1) Return on Asset (ROA) had a significant positive effect on Price to Book Value (PBV) with a t-value of tvalue4,651> ttable 2,012 and a significant level of 0,000 <α=5%, 2) Debt to Equity Ratio ( DER) had no a positive effect on Price to Book Value (PBV) with a t count nilai tvalue 1,572 < ttabel 2,012 and a significant level of 0,123 < α = 5%.3) Return on Asset (ROA) had a negatif effect on Debt to Equity Ratio (DER) with t value -2.785 > t table 2,011 and a significant 0,008 < α = 5% 4) DER as Variable intervening with sobel test sig Two Tailed 0,17117002 > 0,05 It means that there was no a significant positif effect between the variable. This research showed that the company's value policy model could be explained by Return on Assets (ROA), Debt to Equity Ratio (DER) and intervening variable. However, from the four variables, ROA to PBV and ROA to DER had effect.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Penelitian ini bertujuan untuk mengetahui pengaruh Profitabilitas yang diukur dengan Return on Assets (ROA) dan Leverage yang diukur dengan Debt to Equity Ratio (DER) terhadap Nilai Perusahaan yang diukur dengan Price to Book Value (PBV) dan DER sebagai varibel intervening. Populasi penelitian adalah seluruh perusahaan sub sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2023. 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,sobel tes, dan koefisien determinasi R2 ) yang menggunakan program SPSS 26. Hasil : 1) Return On Asset(ROA) berpengaruh positif signifikan terhadap Price to Book Value (PBV) dengan nilai thitung sebesar 4,651> ttable 2,012 dan tingkat signifikan sebesar 0,000 < α= 5%. 2) Debt To Equity Ratio (DER) tidak berpengaruh positif terhadap Price to Book Value (PBV) dengan nilai thitung 1,572 < ttabel 2,012 dan tingkat signifikan 0,00 < α = 5%. 3) Return On Asset(ROA) berpengaruh negatif terhadap Debt To Equity Ratio (DER) dengan nilai -2.785 > t table 2,011 4) DER tidak berpengaruh sebagai variable intervening dengan sobel test sig Two Tailed 0,17117002 > 0,05. Penelitian ini menunjukkan bahwa model kebijakan Nilai Perusahaan dapat dijelaskan oleh Return On Asset (ROA), Debt to Equity Ratio (DER) dan Debt To Equity Ratio (DER) Namun, dari keempat variabel tersebut , ROA terhadap PBV dan ROA terhadap DER memiliki pengaruh. | ||||||
| Uncontrolled Keywords: | Profitabilitas, Leverage, Nilai Perusahaan Profitability, Leverage, Firm Value | ||||||
| Subjects: | H Social Sciences > HG Finance | ||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61201-Program Sarjana Manajemen |
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| Depositing User: | SHIFA MEISYAH RAHMA | ||||||
| Date Deposited: | 06 Jan 2026 02:49 | ||||||
| Last Modified: | 06 Jan 2026 02:50 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/56788 |
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