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

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PENGARUH LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER YANG TERDAFTAR DI BEI 2021-2024 Maulana Fathurachman; Verawati
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.v8i3.38917

Abstract

This study aims to examine empirically the effect of liquidity proxied by current ratio (CR), solvability proxied by debt to equity ratio (DER), and profitability proxied by net profit margin (NPM) on firm value proxied by price to book value (PBV) in primary consumer sector companies listed on Indonesia Stock Exchange (IDX). The population in this study is primary consumer sector companies listed on the IDX during 2021-2024. Samples were selected using purposive sampling method and the valid data consistent of 135 observations from 80 companies (after outlier treatment). Data processing was conducted using multiple linear regression analysis assisted by SPSS software version 27. The results indicate that liquidity (CR), solvability (DER), and profitability (NPM) have a positive and significant effect on firm value (PBV). Simultaneously, all three independent variables significantly influence firm value with an Adjusted R-Square of 40.4%. These findings support signaling theory, confirming that financial performance indicators are key determinants of firm value in the primary consumer sector.
Co-Authors Verawati