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All Journal Jurnal Paradigma Akuntansi
Owen
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN CONSUMER CYCLICALS DI BEI Owen; Merry Susanti
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38896

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity, and firm size on firm value in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The sampling technique employed in this study was purposive sampling, which initially resulted in 100 companies being selected as the research sample. However, 61 companies were identified as outliers and failed to meet the normality requirement in the classical assumption tests. Consequently, the final sample consisted of 39 companies, yielding a total of 117 observations over the three-year observation period. Hypothesis testing was conducted using the multiple linear regression method with the assistance of IBM SPSS version 31 software. The results indicate that profitability has a positive and significant effect on firm value, liquidity has a negative but insignificant effect on firm value, while firm size has a negative and significant effect on firm value. The implication of these findings is that companies need to enhance firm value and manage their assets effectively in order to increase firm value and attract investor interest.
Co-Authors Merry Susanti