Jannah, Qoribatul (2025) Pengaruh Tingkat Penjualan Terhadap Nilai Perusahaan yang Dimediasi Profitabilitas : Studi dalam Konteks Insentif Pajak Pertambahan Nilai Ditanggung Pemerintah. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
The purpose of this study is to evaluate the impact of VAT DTP incentive policy on the supply of residential units, both landed houses and apartments. In its analysis, this study considers sales growth as an independent variable and profitability as a mediating variable that affects the value of companies in the real estate sector during the period 2021 to 2022. The approach used in this research is quantitative method, with data sourced from the financial statements of companies engaged in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) through the official website www.idx.co.id in the period 2021-2022. The population in this study includes all companies in the sector. The sample using the purposive sampling method, 84 sample data were obtained, which were then analyzed using SPSS version 25 statistical software. The results of this study show several important findings. First, sales growth has a positive impact on firm value. Second, sales growth has a positive effect on profitability. Third, profitability has a positive relationship with firm value. Finally, the analysis also shows that profitability has a positive effect on firm value, profitability is able to mediate sales growth on firm value.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Qoribatul Jannah |
| Date Deposited: | 04 Mar 2025 02:40 |
| Last Modified: | 04 Mar 2025 02:40 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13062 |
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