PENGARUH RETURN ON ASSET DAN CURRENT RATIO TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR TRANSPORT YANG TERDAFTAR DI BEI

Dona Elvia Desi (Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci)
Rio Baviga (Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci)

Jurnal Bina Bangsa Ekonomika
Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)

This research aims to see the influence of Return On Assets and Current Ratio on Company Value with Company Size as a moderating variable in Transport Sub Sector Companies listed on the BEI for the 2013-2022 Period. By using a sample of 2 companies and the Moderated Regression Analysis (MRA) analysis tool, t test, F test and determinant coefficient, the result was that Return On Assets did not have a significant effect on Company Value (PBV) in Transport Sub Sector Companies Listed on the BEI for the 2013-2013 Period. 2022, with a t_count value of 0.282 < t_table of 2.101 while the Sig Return On Asset (X1) value is 0.781 > Sig 0.05, the Current Ratio has no significant effect on Company Value (PBV) in Transport Sub-Sector Companies Listed on the IDX for the 2013 Period -2022, with a t_count value of -0.695 > t_table of - 2.101 while the Sig Current Ratio (X2) value is 0.496 > Sig 0.05, Company Size does not moderate the influence of Return On Assets on Company Value (PBV) in Transport Sub Sector Companies Which Registered on the IDX for the 2013-2022 period, with a calculated t_value of 1.431< t_table of 2.145 while the Sig. 0.173 > from the Sig value. 0.05, Company Size does not moderate the influence of the Current Ratio on Company Value (PBV) in Transport Sub-Sector Companies Listed on the IDX for the 2013-2022 Period, with a calculated t_value of 1.564 < t_table of 2.145 while the Sig. 0.139 > Sig. 0.05 (alpha).