Pengaruh Leverage Dan Likuiditas Terhadap Nilai Perusahaan

Studi Pada Perusahaan Industri, Perdagangan, Jasa dan Investasi di BEI

Authors

  • Rapat Piter Sony Huatauruk Sekolah Tinggi Ilmu Ekonomi Bina Karya
  • Rika Surianto Zalukhu Sekolah Tinggi Ilmu Ekonomi Bina Karya
  • Daniel Colyn Sekolah Tinggi Ilmu Ekonomi Bina Karya

DOI:

https://doi.org/10.70021/ap.v2i2.107

Keywords:

leverage, liquidity, firm value

Abstract

This study aims to analyze the effect of leverage and liquidity on firm value. The dependent variable of the research is firm value (PBV), while the independent variables of the research are leverage (DAR) and liquidity (current ratio). The research was conducted among companies in the trading, services, and investment industries listed on the Indonesia Stock Exchange (IDX) in 2018. The research population was 145 companies. The research sample consisted of 104 companies. The sampling technique used was purposive sampling technique. This study uses secondary data. The data was analyzed using multiple linear regression analysis methods. The results of the analysis show that leverage has a negative and significant effect on firm value. While liquidity has a negative and insignificant effect on stock prices. Leverage and liquidity simultaneously have a significant effect on firm value.

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Published

2024-01-18

How to Cite

Huatauruk, R. P. S., Zalukhu, R. S., & Colyn, D. (2024). Pengaruh Leverage Dan Likuiditas Terhadap Nilai Perusahaan: Studi Pada Perusahaan Industri, Perdagangan, Jasa dan Investasi di BEI. Accounting Progress, 2(2), 90–99. https://doi.org/10.70021/ap.v2i2.107

Issue

Vol. 2 No. 2 (2023): Accounting Progress Edisi Desember 2023

Section

Articles