Pengaruh Likuiditas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening (Studi Empiris Perusahaan Sub Sektor Perdagangan Eceran Periode 2017-2021)

Dwi Puji Astuti

Abstract


In this study, researchers analyzed the direct and indirect effects of liquidity on firm value, with profitability as the intermediate variable. In this study companies from the retail trade sub-sector were used, because these companies are related to the life of the Indonesian economy whose existence will not disappear anywhere. This study uses statistical statistical methods with quantitative research types, which is a way of collecting data without having to go directly to the field because the data already exists and there are lots of it. The sample used in the purposive sampling method. The calculation process uses SPSS 25 software. This study finds that liquidity has no impact and is not significant on firm value. Liquidity has no and insignificant impact on profitability. Profitability has no impact and is not significant on firm value. Profitability cannot mediate the relationship between liquidity and firm value.


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DOI: http://dx.doi.org/10.48042/jurakunman.v16i2.220

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Jurakunman (Jurnal Akuntansi dan Manajemen)
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