Pengaruh Ukuran Perusahaan dan Likuiditas Terhadap Nilai Perrusahan pada Perusahaan Sub Sektor Batu Bara

Authors

  • Jessika Vina Program Studi Manajemen, Universitas Medan Area
  • Ihsan Effendi Program Studi Manajemen, Universitas Medan Area

DOI:

https://doi.org/10.30651/jms.v10i2.26057

Abstract

Industri batu bara memilik peran penting dalam perekonomian Indonesia, namun fluktuasi nilai perusahaan di sektor ini dipengaruhi oleh berbagai faktor internal. Penelitian ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan likuiditas terhadap nilai perusahaan pada perusahaan sub sektor batu bara yang terdaftar di bursa Efek Indonesia periode 2018-2023. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data yang digunakan bersumber dari laporan keuangan tahunan perusahaan sampel selama periode 2018-2023. Pengolahan data dilakukan menggunakan perangkat lunak Eviews 10 dengan metode Random Effect Model melalui analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial, ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan likuiditas berpengaruh negatif dan signifikan terhadap nilai perusahaan. Secara simultan kedua variabel tersebut memiliki pengaruh yang signifikan terhadap nilai perusahaan. Temuan ini memberikan kontribusi dalam memahami faktor-faktor yang memengaruhi nilai perusahaan disektor batu bara dan dapat menjadi referensi bagi manajemen perusahaan dalam merumuskan strategi untuk meningkatkan nilai perusahaan di masa depan.

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Published

2025-04-20

How to Cite

Vina, J., & Effendi, I. (2025). Pengaruh Ukuran Perusahaan dan Likuiditas Terhadap Nilai Perrusahan pada Perusahaan Sub Sektor Batu Bara. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(2). https://doi.org/10.30651/jms.v10i2.26057

Issue

Vol. 10 No. 2 (2025)

Section

Artikel

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