Pengaruh Likuiditas, Profitabilitas terhadap Nilai Perusahaan Industri Sektor Semen di Indeks Saham Syariah Indonesia 2013 -2022
DOI:
https://doi.org/10.61132/jiesa.v2i4.1333Keywords:
Liquidity, Profitaility, Company-ValueAbstract
This study aims to confirm the effect of liquidity and profitability performance on the performance of the company’s value in the cement sector company in Indonesia. The data used in this study are secondary data with panel data types that combine time series and cross section data from annual reports. The population and samples of research are sub-sector companies registered on ISSI or the Indonesian Sharia Stock Index for annual report pulished consistently for the 2013 period -2022. A number of 5 companies on the ISSI for a period of 10 years so that the number of samples used is 50 samples. The analysis method used is quantitative with panel data regression analysis. The research results show that liquidity performance has a partial influence on company value with a significance level of 0.018. Meanwhile, partial profitability performance does not have an influence of 0.6104 on company value. Meanwhile, simultaneously, the current ratio liquidity and ROA profitability variables have no effect on company value with a significance level of 0.2838.
Downloads
References
Abshor Marantika. (2012). Nilai perusahaan (firm value): Konsep dan aplikasi. Bandar Lampung: Anugrah Basa Raharja.
Fahmi, I. (2011). Analisis kinerja keuangan. Bandung: CV Alfabeta.
Fahmi, I. (2011). Analisis laporan keuangan: Panduan bagi akademisi, manajer, dan investor untuk menilai dan menganalisis bisnis dari aspek keuangan (Cet. ke-6). Bandung: Penerbit Alfabeta.
Harmono. (2011). Manajemen keuangan berbasis balanced scorecard (Pendekatan teori, kasus, dan riset bisnis) (Cet. ke-2). Jakarta: Bumi Aksara.
Harmono. (2014). Manajemen keuangan berbasis balanced scorecard. Jakarta: Bumi Aksara.
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440.
Hermawan, S., & Maf’ulah, A. N. (2014). Pengaruh kinerja keuangan terhadap nilai perusahaan dengan pengungkapan corporate social responsibility sebagai variabel pemoderasi. Jurnal Dinamika Akuntansi, 6(2), 103–118. https://doi.org/10.15294/jda.v6i2.2085
Lukviarman, N. (2006). Dasar-dasar manajemen keuangan. Padang: Andalas University.
Ni Kadek Ayu Sediani. (2016). Pengaruh profitabilitas, likuiditas, pertumbuhan, dan investment opportunity set terhadap nilai perusahaan. E-Jurnal Manajemen Universitas Udayana, 5(7), 4545–4547.
Paranita, E. S. (2007). Analisis pengaruh insider ownership, kebijakan hutang, profitabilitas, dan ukuran perusahaan terhadap nilai perusahaan. Jurnal ASET, 9(2), 464–493.
Sartono, R. A. (2010). Manajemen keuangan: Teori dan aplikasi (Edisi 4). Yogyakarta: BPFE-Yogyakarta.
Spence, M. (2004). Job market signaling. Geburtshilfe und Frauenheilkunde, 87(3). https://doi.org/10.1055/s-2004-82092
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Bandung: Penerbit Alfabeta.
Sutrisno. (2009). Manajemen keuangan: Teori, konsep, dan aplikasi (Edisi pertama). Yogyakarta: Ekonisia Kampus Fakultas Ekonomi.
Utomo, M. N. (2019). Ramah lingkungan dan nilai perusahaan. Jakarta: Jakad Media Publishing.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Inovasi Ekonomi Syariah dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
