Pengaruh Leverage, Likuiditas dan Kebijakan Dividen Terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2018-2020)
Abstract
Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh leverage yang diukur menggunakan Debt to Equity Ratio (DER), likuiditas yang diukur menggunakan Current Ratio (CR) dan kebijakan dividen yang diukur menggunakan Dividend Payout Ratio (DPR), terhadap nilai perusahaan yang diukur menggunakan Price to Book Value (PBV) pada perusahaan sektor makanan dan minuman yang terdaftar di BEI periode 2018-2020. Penelitian ini menggunakan metode pendekatan kuantitatif dan jenis penelitian kolerasional. Populasi dari penelitian ini adalah Perusahaan Sektor Makanan dan Minuman yang terdaftar pada BEI periode tahun 2018-2020 dengan total sampel sebanyak 13 perusahaan dengan periode pengamatan selama 3 tahun.Hasil penelitian menunjukkan bahwa leverage, likuiditas, dan kebijakan dividen tidak berpengaruh terhadap nilai perusahaan, baik secara parsial maupun secara simultan.
Kata Kunci: leverage, likuiditas, kebijakan dividen, nilai perusahaan
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