PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP FIRM VALUE PADA EMITEN LQ45 PERIODE 2020-2023

NAFISAH, SYIFA (2026) PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP FIRM VALUE PADA EMITEN LQ45 PERIODE 2020-2023. Skripsi thesis, UNIVERSITAS SANGGA BUANA YPKP.

[img] Text
1. COVER.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (27kB)
[img] Text
2. LEMBAR PENGESAHAN.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (774kB)
[img] Text
3. LEMBAR PERNYATAAN.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (325kB)
[img] Text
4. ABSTRAK.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (142kB)
[img] Text
5. BAB I PENDAHULUAN.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (631kB)
[img] Text
SYIFA NAFISAH_SKRIPSI FINAL FIX.pdf - Accepted Version
Restricted to Repository staff only
Available under License Creative Commons Public Domain Dedication.

Download (6MB) | Request a copy
[img] Text
7. DAFTAR PUSTAKA.pdf - Bibliography
Available under License Creative Commons Public Domain Dedication.

Download (260kB)
[img] Text
8. SURAT KETERANGAN PLAGIARISME.pdf - Accepted Version
Available under License Creative Commons Public Domain Dedication.

Download (354kB)

Abstract

ABSTRAK Penelitian ini menguji pengaruh Current Ratio (CR) dan Debt to Equity Ratio (DER) terhadap nilai perusahaan yang diproksikan dengan Price to Book Value (PBV) pada emiten indeks LQ45 di Bursa Efek Indonesia periode 2020-2023. Menggunakan pendekatan kuantitatif dengan regresi data panel pada 45 perusahaan, data sekunder dianalisis melalui uji Chow, Lagrange Multiplier, dan Hausman untuk memilih model Fixed Effect, diikuti uji asumsi klasik. Hasil menunjukkan CR berpengaruh positif signifikan terhadap PBV (p<0,05), menandakan likuiditas kuat meningkatkan kepercayaan investor pasca-pandemi. DER berpengaruh negatif tidak signifikan (p>0,05), konsisten dengan teori trade-off dan signaling theory. ABSTRACT This study examines the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on firm value, proxied by Price to Book Value (PBV), among LQ45 index companies listed on the Indonesia Stock Exchange during 2020-2023. Employing a quantitative approach with panel data regression on 45 firms, secondary data was analyzed using Chow, Lagrange Multiplier, and Hausman tests to select the Fixed Effect Model, followed by classical assumption tests. Results indicate CR has a significant positive effect on PBV (p<0.05), signaling strong liquidity enhances post-pandemic investor confidence.

Item Type: Thesis (Skripsi)
Additional Information: SAK.26.0005
Uncontrolled Keywords: Current Ratio, Debt to Equity Ratio, Price to Book Value, Firm value, Indeks LQ45
Subjects: Skripsi S1 > Akuntansi
Divisions: Fakultas Ekonomi > Akuntansi (S1)
Depositing User: Syifa Nafisah
Date Deposited: 19 Aug 2026 04:50
Last Modified: 19 Aug 2026 04:50
URI: http://repository.usbypkp.ac.id/id/eprint/8388

Actions (login required)

View Item View Item