ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Profitabilitas Terhadap Nilai Perusahaan Dan Kebijakan Hutang Sebagai Variabel Moderasi Pada Perusahaan Sektor Kesehatan Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2022 |
| Nama: RAHMI MELIYANA SARI |
| Tahun: 2024 |
| Abstrak This study aims to test and analyze the effect of profitability on firm value in health sector companies listed on the Indonesia Stock Exchange for the period 2018-2022 and also to test and analyze debt policy significantly moderates the effect of profitability on firm value. The population in this study are health sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data used in this study are secondary data in the form of financial information derived from financial reports and annual reports. There are 9 samples that have previously been selected using purposive sampling method with a total of 45 data. This research data is processed using WarpPLS software. The results of data analysis, the variables used include the dependent variable is the firm value PBV (Price to Book Value), the independent variable is profitability using the ROA (Return On Asset) ratio and the debt policy moderation variable using the DER (Debt to Equity Ratio) ratio. The results showed that profitability has a positive and significant effect on firm value, and also debt policy cannot moderate the effect of profitability on firm value. The results of this study will provide a valuable explanation of the correlation between variables and will provide relevant views to regulators in order to increase public confidence in the reliability of financial reporting. |