PENGARUH MODAL INTELEKTUAL, PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2012 - 2016)

Basuki Basuki, Sriyanto Sriyanto

Abstract


Penelitian ini bertujuan untuk mengetahui pengaruh Modal Intelektual, Profitabilitas dan Likuiditas terhadap Nilai Perusahaan pada sub sektor Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode 2012 – 2016.

Populasi penelitian meliputi semua perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2012 – 2016. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel 12 perusahaan. Jenis data yang digunakan adalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi logistik.

Hasil penelitian menunjukkan bahwa modal intelektual tidak berpengaruh,  profitabilitas tidak berpengaruh, dan likuiditas berpengaruh negatif terhadap nilai perusahaan.

 

Kata kunci: Nilai Perusahaan, Modal Intelektual, Profitabilitas, Likuiditas


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DOI: http://dx.doi.org/10.31000/combis.v2i1.3107

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