Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)

PENGARUH LIKUIDITAS,SOLVABILITAS,DAN STRUKTUR MODALTERHADAP NILAI PERUSAHAAN PADA SEKTOR FARMASI YANG TERDAFTAR DI BEI PERIODE 2018-2021

Mery Enjelina (Universitas Prima Indonesia)
Nicky Selvia (Universitas Prima Indonesia)
Ezzah Nahrisah (Universitas Prima Indonesia)
Lasmaria Tampubolon (Universitas Harapan)



Article Info

Publish Date
04 Sep 2024

Abstract

Well-established pharmaceutical companies always try to implement the company's activity to achieve the company's goals, ie. increase the value of the company. The goals of the company can be achieved mainly thanks to the high profitability of the company, which is reflected in theprofit margin of the company, which is mainly supported by financial resources. The study used descriptive quantitative methods with a test measure of 32 observational data taken from a sample size of 8 companies and multiplied by 4 years of research. The purpose of this study is to see the effect of liquidity, solvency and capital structure on the value of a pharmaceutical company listed on IDX in the period 2018-2021. The results of the study show that the liquid variable has a partially negative and significant effect on the value variable of the pharmaceutical company listed by BEI for the period 2018-2021. The solvency variable has a partially positive and significant effect on the value variable of the pharmaceutical sector listed in the BEI in the period 2018-2021. 2021. The variable of capital structure has a partial effect on the enterprise value variable in the pharmaceutical industry listed on IDX for the period 2018-2021. The variables liquidity, solvency and capital structuresimultaneously positively and significantly influence the change in the value of the company in the pharmaceutical segment recorded on the IDX within the period 2018-2022.

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...