Nilai Perusahaan Dan Profitabilitas Sebagai Variabel Interpening: Studi Pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia
Abstract
Tujuan penelitian ini adalah untuk mengetahui dan menganalisis pengaruh ukuran perusahaan, leverage terhadap profitabilitas dan nilai perusahaan; ukuran perusahaan, leverage terhadap nilai perusahaan melalui profitabilitas pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) periode 2015-2019. Sampel pada penelitian ini sebanyak 38 perusahaan dengan analisis data menggunakan path analysis. Hasil penelitian menunjukkan ukuran perusahaan dan leverage berpengaruh terhadap profitabilitas dan nilai perusahaan; profitabilitas berpengaruh terhadap nilai perusahaan; ukuran perusahaan berpengaruh terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening; namun leverage tidak berpengaruh terhadap nilai perusahaan dengan profitabilitas sebagai variabel intervening.
Kata Kunci: Nilai Perusahaan; Profitabilitas, Ukuran Perusahaan; Leverage
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DOI: https://doi.org/10.37531/sejaman.v5i1.1871
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