Pengaruh Profitabilitas, Leverage, Perencanaan Pajak, & Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Consumer Non-Cyclicals Sub Sektor Food & Beverage Periode 2022 – 2025)

Pratama, Bagas Arya Putra (2026) Pengaruh Profitabilitas, Leverage, Perencanaan Pajak, & Ukuran Perusahaan Terhadap Nilai Perusahaan (Studi Empiris Perusahaan Consumer Non-Cyclicals Sub Sektor Food & Beverage Periode 2022 – 2025). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

Firm value is a key indicator reflecting investor perceptions of a company's performance and prospects. Within the food and beverage sub-sector of non-cyclical consumer goods, firm value exhibited fluctuations between 2022 and 2025, necessitating further examination of the influencing factors. This study aims to examine and analyze the impact of profitability, leverage, tax planning, and firm size on firm value. A quantitative approach was employed, utilizing a causal-associative design and panel data. The study population comprised 103 companies; a sample of 45 companies was selected via purposive sampling, yielding 180 observations, which were reduced to 170 following the handling of outliers. Data were sourced from the annual and sustainability reports of companies listed on the Indonesia Stock Exchange for the 2022–2025 period. Data analysis was conducted using EViews 13 with the Random Effect Model (REM). The results indicate that profitability has a positive and significant effect on firm value, while leverage has no effect; tax planning has a positive and significant effect, whereas firm size has a negative and significant effect. Collectively, the four variables significantly influence firm value. These findings suggest that profitability and effective tax liability management play a more prominent role in enhancing firm value.

Item Type:

Thesis (Undergraduate)

Contributors: