PENGARUH RASIO KEUANGAN DAN LABA BERSIH TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2020

Yupi Kristika, Yupi Kristika (2022) PENGARUH RASIO KEUANGAN DAN LABA BERSIH TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2015-2020. skripsi thesis, Universitas Batanghari.

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Abstract

ABSTRACT Yupi Kristika / 1700861201370 / Faculty Of Economics / Management / Finance / Effect Of Financial Ratio and Net Income On Firm Value (Tobin’s Q) in the Pharmaceutical Sub-Sector Listed On The Indonesian Stock Exchange Period 2015-2020 / Supervisor I Dr. Hj. Arna Suryani, SE, M.Ak, Ak. CA / Supervisor II Hana Tamara Putri, S.E., M.M. This study aims determine the effeck of simultaneous and partial variables of Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return On Equity, Price to Book Value and Net Income On Firm Value (Tobin’s Q), This research uses descriptive quantitative method and the source of the data in this study was obtained through several literatures related to research, the website of the company concerned, financial statements and the Indonesia Stock Exchange (IDX). The object of this research is the Pharmaceutical company which is one of the industrial sector categories in the Indonesia Stock Exchange with a research population of 12 companies, only 6 companies that become research samples according to the sampling criteria. The test result show that simultaneously Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return On Equity, Price to Book Value and Net Income variables have a significant effect on Firm Value (Tobin’s Q) with a significance value of 0,000. Partially testing of Current Ratio has a positive effect with a significant value of 0.000 on Firm Value (Tobin’s Q). Debt to Equity Ratio has a positive effect with a significant value of 0.005 on Firm Value (Tobin’s Q). Total Asset Turnover has a positive effect with a significant value of 0.032 on Firm Value (Tobin’s Q). Return On Equity has no effect and is not significant on Firm Value (Tobin’s Q) with a significant value of 0.107. Price to Book Value has a positive effect with a significant value of 0.002 on Firm Value (Tobin’s Q). Net Income has no effect and is not significant on Firm Value (Tobin’s Q) with a significant value of 0.078. The results showed a simultaneous influence of the variables Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return On Equity, Price to Book Value and Net Income variables have a significant effect on Firm Value (Tobin’s Q). Partially the Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Price to Book Value have a significant effect, while the variables Return On Equity and Net Income have no significant effect. For the next writers should use more varibles to see the effect of variables on stock prices, for investors can be taken into consideration in decision making. v Wondershare PDFelement Remove Wa

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