Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Farmasi di BEI

  • Anjula Elbawati Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia
  • Sari Rusmita Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia
  • Haryono Haryono Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura, Pontianak, Indonesia

Keywords: CR, ROA, DAR, Firm value, Nilai Perusahaan

Abstract

The current economic situation has created fierce competition among companies to increase their value and appear attractive to investors. This study aims to determine the impact of financial ratios (liquidity, profitability, and solvency) on the value of pharmaceutical companies listed on the IDX. Multiple linear regression analysis methods were used in this study. The results indicated that liquidity positively and significantly affects firm value. In contrast, profitability and solvency have a negative and insignificant impact on firm value. Simultaneously, liquidity, profitability, and solvency collectively significantly influence firm value.

Public interest statements

This study is valuable for understanding how financial ratios affect the value of pharmaceutical companies listed on the IDX. By analyzing liquidity, profitability, and solvency ratios, this study helps investors and managers make better-informed decisions. Investors can evaluate financial health and growth potential, while managers can pinpoint areas that require improvement. This research is anticipated to enhance the transparency and efficiency of the Indonesian capital market, particularly in the pharmaceutical sector.

Downloads

Download data is not yet available.
Published
2024-08-05
How to Cite
Elbawati, A., Rusmita, S., & Haryono, H. (2024). Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan Farmasi di BEI. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 6(2), 193-202. https://doi.org/10.36407/akurasi.v6i2.1318
Section
Research Articles