PENGARUH LIKUIDITAS TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MEDIASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SUB SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA 2021-2022)

Nike Audina (Institut Teknologi dan Bisnis Haji Agus Salim Bukittinggi)
Anne Putri (Institut Teknologi dan Bisnis Haji Agus Salim Bukittinggi)
Aries Tanno (Universitas Andalas Padang)
Hesi Eka Puteri (Universitas Islam Negeri M. Djamil Djambek, Bukittinggi, Indonesia)
Imran Imran (ITB Haji Agus Salim Bukittinggi)

Jurnal Akuntansi Kompetif
Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)

This research aims to analyze the effect of liquidity on company value with profitability as a mediating variable (in manufacturing companies in the property and real estate subsector listed on the Indonesia Stock Exchange 2021-2022). The object of this research is companies in the property and real estate subsector listed on the Indonesia Stock Exchange during the period of 2021-2022. The research method used is quantitative with data analysis techniques using Structural Equation Modelling-Partial Least Square (SEM-PLS). The results of the study show that liquidity has a significant positive effect on company value, while profitability has an insignificant effect on company value, and profitability does not mediate the effect of liquidity on company value.