The influence of profitability on company value

Gisela, Faustine (2025) The influence of profitability on company value. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Profitability is a key indicator of how a company can generate profit from its resources. By increasing profitability, a company can increase their company value. A company’s profitability can be known by external parties such as investors from financial reports that a company releases to the public. Based on those financial reports, investors can decide to buy or sell stocks that can impact the company's value. The purpose of this study is to analyze the influence of profitability on company value in manufacturing companies listed in Indonesia Stock Exchange in 2019 – 2023. This study resulted in Profitability having a positive significant influence on Company Value. The dependent and independent variables are Profitability and Company Value, while the control variables are Leverage, Liquidity, Sales Growth, and Company Size. Using quantitative research methods, this research is conducted with secondary data. Purposive sampling method is used to obtain samples from the population of 274 manufacturing companies. Over the period of 2019 – 2023, there are 285 samples that were selected. The data analysis used in this research is multiple linear regression analysis and SPSS Statistic 25 / Profitabilitas merupakan indikator utama bagaimana suati perusahaan dapat menghasilkan laba dari sumber dayanya. Dengan meningkatkan profitabilitas, suatu perusahaan dapat meningkatkan nilai perusahaannya. Profitabilitas suatu perusahaan dapat diketahui oleh pihak eksternal seperti investor melalui laporan keuangan yang dirilis perusahaan ke publik. Berdasarkan laporan keuangan tersebut, investor dapat memutuskan untuk membeli atau menjual saham yang dapat mempengaruhi nilai perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh profitabilitas terhadap nilai perusahaan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2019 – 2023. Hasil dari penelitian ini adalah Profitabilitas mempengaruhi Nilai Perusahaan secara positif dan signifikan. Variabel independent dan dependennya adalah Profitabilitas dan Nilai Perusahaan, sedangkan variabel kontrolnya adalah Leverage, Likuiditas, Pertumbuhan Penjualan, dan Ukuran Perusahaan. Dengan menggunakan metode penelitian kuantitatif, penelitian ini dilakukan dengan data sekunder. Metode purposive sampling digunakan untuk memperoleh sampel dari populasi sebanyak 274 perusahaan manufaktur. Selama periode 2019 – 2023, terdapat 285 sampel yang terpilih. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan SPSS Statistic 25.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Gisela, Faustine
NIM03012210040
faustine.gisela12@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Meilani, Meilani
NIDN0112028504
UNSPECIFIED
Uncontrolled Keywords: profitability; company value; manufacturing; control variable
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User: Faustine gisela
Date Deposited: 22 Jul 2025 04:02
Last Modified: 22 Jul 2025 04:02
URI: http://repository.uph.edu/id/eprint/69949

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