Pengaruh Profitabilitas, Likuiditas Dan Leverage Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2022-2024)

Authors

  • Febri Nur Hidayat Institut Teknologi Bisnis AAS Indonesia Author
  • Muhammad Hasan Ma'ruf Institut Teknologi Bisnis AAS Indonesia Author
  • Indra Lila Kusuma Institut Teknologi Bisnis AAS Indonesia Author

DOI:

https://doi.org/10.69714/k6nj6x84

Keywords:

Profitability, Liquidity, Leverage, Firm Value, Manufacturing Companies, Food and Beverage Sub-Sector, Indonesia Stock Exchange

Abstract

This study aims to determine the effect of profitability, liquidity, and leverage on the value of manufacturing companies in the food and beverage sub-sector of the goods and consumer industry listed on the IDX in 2022-2024. This study uses a descriptive research type with a quantitative approach. The population of this study includes 66 food and beverage sub-sector manufacturing companies listed on the IDX for the 2022-2024 period. The sampling technique used is the purposive sampling method for 20 companies. The data source for this study uses secondary data. The data collection method was obtained from the Indonesian Stock Exchange (IDX). This study uses data analysis methods, namely descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, F tests, t tests, and coefficients of determination R Square. The results of this study indicate that profitability and liquidity have a significant positive effect, while leverage has a significant negative effect.

References

A. Irawan, S. Setiawan, and R. D. Andini, “Pengaruh Profitabilitas, Leverage, dan Kebijakan Dividen Terhadap Nilai Perusahaan pada Perusahaan LQ45,” JPEKA J. Pendidik. Ekon. Manaj. dan Keuang., vol. 6, no. 1, pp. 1–14, 2022, doi: 10.26740/jpeka.v6n1.p1-14.

N. M. Br purba, “Pengaruh Profitabilitas, Likuiditas, Dan Leverage Terhadap Return Saham Perusahaan Manufaktur Di BEI,” J. Akunt. Keuang. dan Bisnis, vol. 12, no. 2, pp. 67–76, 2019, doi: 10.35143/jakb.v12i2.2499.

B. A. I. Putra and S. Sunarto, “Pengaruh Profitabilitas, Leverage, dan Kepemilikan Manajerial Terhadap Nilai Perusahaan dengan Corporate Social Responsibility Sebagai Variabel Moderasi,” Ekon. J. Econ. Bus., vol. 5, no. 1, p. 149, 2021, doi: 10.33087/ekonomis.v5i1.195.

dan Y. Komang Santa Dwipa, Putu Kempramareni, Ida Ayu Nyoman, “Pengaruh Leverage, Likuiditas, Profitabilitas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan,” J. Chem. Inf. Model., vol. 53, no. 9, pp. 1689–1699, 2020.

Shoffia Anis Shantika and Imron Rosyadi, “Pengaruh Profitabilitas, Leverage, dan Likuiditas terhadap Nilai Perusahaan dengan Struktur Modal sebagai Variabel Intervening pada Perusahaan Manufaktur yang terdaftar di BEI,” El-Mal J. Kaji. Ekon. Bisnis Islam, vol. 5, no. 6, pp. 3758–3769, 2024, doi: 10.47467/elmal.v5i6.3359.

N. P. Herdiani, T. Badina, and R. Rosiana, “Pengaruh Likuiditas, Leverage, Kebijakan Dividen, Ukuran Perusahaan, Good Corporate Governance dan Sales Growth Terhadap Nilai Perusahaan,” Akunt. dan Manaj., vol. 16, no. 2, pp. 87–106, 2021, doi: 10.30630/jam.v16i2.157.

Downloads

Published

02-07-2025

How to Cite

Pengaruh Profitabilitas, Likuiditas Dan Leverage Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2022-2024) (Febri Nur Hidayat, Muhammad Hasan Ma’ruf, & Indra Lila Kusuma , Trans.). (2025). Jurnal Ilmiah Manajemen Dan Akuntansi, 2(4), 120-127. https://doi.org/10.69714/k6nj6x84