Pengaruh agresivitas pajak, profitabilitas, likuiditas dan struktur modal terhadap nilai perusahaan yang terdaftar di bursa efek Indonesia periode tahun 2018-2020 = The effect of tax aggressiveness, profitability, liquidity and capital structure on firm value of companies listed on the Indonesia stock exchange for the period of 2018-2020

Pranata, Robby (2022) Pengaruh agresivitas pajak, profitabilitas, likuiditas dan struktur modal terhadap nilai perusahaan yang terdaftar di bursa efek Indonesia periode tahun 2018-2020 = The effect of tax aggressiveness, profitability, liquidity and capital structure on firm value of companies listed on the Indonesia stock exchange for the period of 2018-2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penilaian tingkat keuangan suatu perusahaan dapat dilakukan dengan menganalisis laporan keuangan perusahaan. Untuk mengetahui apakah keadaan keuangan perusahaan dalam kondisi yang baik dapat dilakukan berbagai analisa, salah satunya adalah analisis rasio. Penelitian ini membahas mengenai pengaruh dari rasio keuangan terhadap nilai perusahaan. Dimana rasio keuangan yang digunakan dalam penelitian meliputi Effective Tax Rate, Return on Asset, Current Ratio dan Debt to Equity Ratio. Nilai perusahaan diproksikan dengan Price to Book Value atau PBV. Penelitian ini menggunakan perusahaan yang listing di BEI selama periode 2018-2020 dan data didapat dari S&P Capital IQ. Terdapat 508 perusahaan yang menjadi sampel dalam penelitian. Hasil yang diperoleh yaitu (a) ETR berpengaruh positif dan tidak signifikan terhadap PBV, (b) ROA berpengaruh positif dan signifikan terhadap PBV, (c) CR berpengaruh positif dan tidak signifikan terhadap PBV, (d) DER berpengaruh positif dan signifikan terhadap PBV. /Assessment of a company's financial level can be done by analyzing the company's financial statements. To find out whether the company's financial condition is in good condition, various analyzes can be carried out, one of which is ratio analysis. This study discusses the effect of Financial Ratios on Firm Value with. The financial ratios used in the study include Effective Tax Rate, Return on Asset, Current Ratio and Debt to Equity Ratio dan Sales Growth. Firm value is proxied by Price to Book Value. This research uses companies that listed on the IDX during the 2018-2020 period and data obtained from S&P Capital IQ. There are 508 companies sampled in the study. The results obtained are (a) ETR has positive and not significant influence on PBV, (b) ROA has a positive and significant effect on PBV, (c) CR has positive and not significant effect on PBV, (d) DER has positive and significant effect on PBV.

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