The effect of profitability, liquidity and tax aggressiveness toward the company value in the consumer goods companies listed in Indonesia Stock Exchange

Cianever, Febrisca (2021) The effect of profitability, liquidity and tax aggressiveness toward the company value in the consumer goods companies listed in Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is aimed to analyze some factors that have effect toward the company value (PBV). The independent variables that are used in this research are Profitability (ROA), Liquidity (CR), and Tax Aggressiveness (ETR) while the dependent variable is Company Value (PBV). The population of this research is the Consumer Goods Companies that listed in the Indonesia Stock Exchange (IDX) in the period of 2017-2019 which are 58 companies. The sampling technique that is used in this research is criteria purposive sampling which resulted into 29 samples. Several statistical tests that are conducted as the data analysis method in this research are descriptive statistics analysis, classical assumption test, multiple linear regression analysis and hypothesis test processed by SPSS program. The result of this research shows that profitability (ROA) has significant effect towards the company value (PBV). Liquidity (CR) also has significant effect towards the company value (PBV). Meanwhile, tax aggressiveness (ETR) does not have significant effect toward the company value (PBV). Finally, profitability (ROA), liquidity (CR), and tax aggressiveness (ETR) simultaneously have significant effect toward the company value (PBV)./Penelitian ini bertujuan untuk menganalisa beberapa faktor yang mempunyai pengaruh terhadap nilai perusahaan (PBV). Variabel terikat yang digunakan pada penelitian ini adalah Profitabilitas (ROA), Likuiditas (CR), dan Agresivitas Pajak (ETR) sedangkan variabel bebas yang digunakan adalah nilai perusahaan (PBV). Populasi untuk penelitian ini adalah Perusahaan Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2017-2019 yang berjumlah 58 perusahaan. Teknik pengambilan sampel yang digunakan adalah criteria purposive sampling yang menghasilkan 29 sampel. Beberapa uji statistik yang dilakukan sebagai metode analisis data dalam penelitian ini adalah analisis deskriptif statistik, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis yang mengunakan program SPSS. Hasil penelitian menunjukkan bahwa profitabilitas (ROA) mempunyai dampak yang signifikan terhadap nilai perusahaan (PBV). Likuiditas (CR) juga mempunyai dampak yang signifikan terhadap nilai perusahaan (PBV). Sementara itu, agresivitas pajak (ETR) tidak mempunyai dampak signifikan terhadap nilai perusahaan (PBV). Profitabilitas (ROA), likuiditas (CR), dan agresivitas pajak (ETR) secara simultan mempunyai dampak signifikan terhadap nilai perusahaan (PBV).

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