Jurnal Paradigma Akuntansi
Vol 4, No 1 (2022): January 2022

Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Dan Likuiditas Terhadap Nilai Perusahaan

Silvia, Sofia Prima Dewi (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
20 Jan 2022

Abstract

The purpose of this study is to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and liquidity on firm value of manufacturing companies listed on Indonesia Stock Exchange during 2017-2019. This study uses manufacturing companies as the subject with the total sample of 82 companies selected with purposive sampling method so that 246 data are obtained for three years. Data processing techniques uses multiple linear regression analysis and processed using Eviews 10. The t-test results indicate that profitability (ROE), leverage (DAR), and liquidity (CR) have no positive effect on firm value (PBV). The results of this study also indicate that firm size (SIZE) has no negative effect on firm value (PBV). The implication of this study is to pay attention on profitability, leverage, and liquidity which have positive characteristics on firm value.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...