JOURNAL OF SCIENCE AND SOCIAL RESEARCH
Vol. 9 No. 2 (2026): April 2026

PENGARUH PROFITABILITAS, LIKUIDITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI TAHUN 2020-2024

Maya (Universitas Asahan)
Hadi Suriono (Universitas Asahan)



Article Info

Publish Date
30 Apr 2026

Abstract

Abstract: This study aims to analyze and test the influence of profitability, liquidity, and leverage on firm value, both partially and simultaneously. This research is a quantitative study with a causal associative approach. The research sample consists of nine Transportation & Logistics companies listed on the Indonesia Stock Exchange (IDX). Data collection was conducted from the company's annual reports for 2020-2024, which were then analyzed using multiple regression analysis. The results revealed that Profitability (ROA), Liquidity (CURRENT RATIO), and Leverage (DER) partially and simultaneously influence Firm Value in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX). The R-squared value of 0.656 verifies that when variables such as profitability, liquidity, and leverage are combined, they will significantly increase the firm value of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) by 65.6%. Keywords: Leverage, Liquidity, Firm Value, Profitability   Abstrak: Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh profitabilitas, likuiditas dan leverage terhadap nilai perusahaan baik secara parsial maupun secara simultan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan asosiatif kausal. Adapun yang menjadi sampel penelitian yakni 9 perusahaan sektor Transportasi & Logistik yang terdaftar di Bursa Efek Indonesia (BEI). Pengumpulan data dilakukan dari laporan tahunan perusahaan tahun 2020-2024 yang kemudian dianalisis menggunakan analisis regresi berganda. Hasil penelitian mengungkapkan bahwa Profitabilitas (ROA), Likuiditas (CURRENT RATIO) dan  Leverage (DER) secara parsial maupun simultan berpengaruh terhadap Nilai Perusahaan pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Nilai R-squared sebesar 0.656 memverifikasi bahwa ketika variabel-variabel seperti profitabilitas, likuiditas dan leverage perusahaan digabung maka akan secara signifikan meningkatkan nilai perusahaan pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) sebesar 65.6%. Kata Kunci: Leverage, Likuiditas, Nilai Perusahaan, Profitabilitas

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Journal Info

Abbrev

JSSR

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Description

Journal of Science and Social Research is accepts research works from academicians in their respective expertise of studies. Journal of Science and Social Research is platform to disclose the research abilities and promote quality and excellence of young researchers and experienced thoughts towards ...