Maharani, Tania Syach (2024) Pengaruh Rasio Keuangan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Food and Beverage di Bursa Efek Indonesia dengan Metode Structural Equation Modelling – Partial Least Square. Other thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Subsektor food and beverage merupakan salah satu motor utama pertumbuhan industri manufaktur yang didukung oleh sumber daya alam berlimpah serta permintaan domestik yang kian meningkat, hal ini terbukti dimana sektor industri manufaktur telah menjadi penyumbang Produk Domestik Bruto (PDB) terbesar dibandingkan industri lainnya. Oleh karena itu, banyak perusahaan manufaktur subsektor food and beverage yang menyatakan diri sebagai perusahaan terbuka dalam rangka mendapatkan tambahan modal dengan menjual saham di pasar modal seperti Bursa Efek Indonesia (BEI) dan menerbitkan laporan keuangan (rasio keuangan) secara berkala. Keberhasilan perusahaan food and beverage di pasar modal dalam mencapai tujuan dilihat dari nilai perusahaan (Price to Book Value). Fluktuasi Price to Book Value (PBV) diduga dipengaruhi oleh signifikansi rasio keuangan, sehingga penelitian ini dilakukan untuk mengetahui pengaruh simultan dari rasio keuangan dengan variabel laten rasio profitabilitas (indikator: Return on Assets dan Return on Equity), rasio likuiditas (indikator: Current Ratio dan Quick Ratio), rasio solvabilitas (indikator: Debt to Equity Ratio dan Debt to Asset Ratio), dan rasio aktivitas (indikator: Inventory Turnover dan Total Assets Turnover) terhadap nilai perusahaan dengan proksi PBV menggunakan Structural Equation Modelling-Partial Least Square (SEM-PLS). Penelitian ini menggunakan data laporan keuangan dari www.idx.co.id pada perusahaan manufaktur subsektor food and beverage yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Hasil pengujian pada model pengukuran menunjukkan bahwa indikator ROA dan ROE dapat merefleksikan rasio profitabilitas, indikator CR dan QR dapat merefleksikan rasio likuiditas, indikator DAR dan DER dapat merefleksikan rasio solvabilitas serta indikator IT dan TAT dapat merefleksikan rasio aktivitas. Hasil pengujian model struktural menunjukkan bahwa rasio profitabilitas dan aktivitas berpengaruh signifikan terhadap nilai perusahaan. Adanya variabel moderator dalam pemodelan menghasilkan pemodelan yang lebih baik dimana variabel moderator antara profitabilitas dengan aktivitas berpengaruh signfikan terhadap nilai perusahaan.
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The food and beverage subsector is one of the main drivers of growth in the manufacturing industry, supported by abundant natural resources and increasing domestic demand. It is evident that the manufacturing industry sector has become the largest contributor to gross domestic product (GDP) compared to other industries. Therefore, many food and beverage subsector manufacturing companies declare themselves as public companies in order to obtain additional capital by selling shares in capital markets such as the Indonesia Stock Exchange (IDX) and issuing financial statements (financial ratios) periodically. The success of food and beverage companies in the capital market in achieving goals is seen in the value of the company (Price to Book Value ). Price to Book Value (PBV) fluctuations are thought to be influenced by the significance of financial ratios, so this study was conducted to determine the simultaneous influence of financial ratios with latent variables, profitability ratios (indicator: Return on Assets and Return on Equity), liquidity ratios (indicator: Current Ratio and Quick Ratio), solvency ratios (indicator: Debt to Equity Ratio and Debt to Asset Ratio), and the ratio of activity (indicator: Inventory Turnover and Total Asset Turnover) to company value by proxy PBV using Structural Equation Modelling-Partial Least Square (SEM-PLS). This research uses financial report data from www.idx.co.id for food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the 2020–2022 period. The test results on the measurement model show that the ROA and ROE indicators can reflect profitability ratios, CR and QR indicators can reflect liquidity ratios, DAR and DER indicators can reflect solvency ratios and IT and TAT indicators can reflect activity ratios. The results of the structural model test show that the profitability and activity ratios have a significant effect on the company's value. The existence of moderator variables in modeling results in better modeling where the moderator variable between profitability and activity has a significant effect on the company's value. The existence of moderator variables in modeling results in better modeling where the moderator variable between profitability and activity has a significant effect on the company's value.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Nilai Perusahaan, Rasio Keuangan, SEM-PLS |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance H Social Sciences > HG Finance > HG4012 Mathematical models H Social Sciences > HG Finance > HG4915 Stocks--Prices |
| Divisions: | Faculty of Science and Data Analytics (SCIENTICS) > Statistics > 49201-(S1) Undergraduate Thesis |
| Depositing User: | Tania Syach Maharani |
| Date Deposited: | 09 Aug 2024 03:30 |
| Last Modified: | 24 Sep 2024 06:55 |
| URI: | http://repository.its.ac.id/id/eprint/114781 |
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