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All Journal Jurnal Ekonomi, Akuntansi dan Perpajakan
Annisa Maharani
Universitas Pandanaran
Economics, Econometrics & Finance

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Pengaruh Efisiensi Aset, Profitabilitas, dan Margin Laba terhadap Nilai Perusahaan dengan Kinerja Laba sebagai Moderasi pada Industri Kertas BEI 2012–2024 Annisa Maharani; Daniel Kartika Adhi; Patricia Dhiana Paramita
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v3i2.2583

Abstract

Every business entity is established to maximize profit and increase firm value. Firm value reflects a company’s financial performance and can be evaluated through various financial indicators. This study aims to examine the effect of asset efficiency, profitability, and profit margin on firm value, with earnings performance as a moderating variable. The research sample consists of paper industry sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2012–2024. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that asset efficiency has no significant effect on firm value. In contrast, profitability and profit margin have positive and significant effects on firm value. Earnings performance strengthens the relationship between asset efficiency and firm value as well as between profitability and firm value. However, earnings performance weakens the relationship between profit margin and firm value. These findings provide insights for companies and investors in improving financial performance and making investment decisions.
Co-Authors Daniel Kartika Adhi Patricia Dhiana Paramita