Jurnal Riset Akuntansi Terpadu
Vol 17, No 2 (2024)

Growth and Liquidity on Firm Value : The Role of Mediating Profitability

Cahyani, Rahma Mauli (Sultan Ageng Tirtayasa University)
Khaerunnisa, Enis (Unknown)
Mahmudi, Bambang (Unknown)



Article Info

Publish Date
31 Oct 2024

Abstract

This study aims to determine the effect of Growth and liquidity on firm value with the role of profitability as a mediating variable in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the period 2014 - 2023. The data collection method used in this study is purposive sampling of food and beverage sub-sector companies listed on the Indonesia Stock Exchange for 2014 - 2023, with a selected sample of 11 companies. Data processing was done using the SPSS application, which used descriptive statistical data analysis techniques and inferential statistics. The results of this study indicate that: (1) Growth as proxied by asset growth has no significant effect on firm value. (2) Liquidity proxied by the current ratio has a significant negative effect on firm value. (3) Profitability proxied by return on assets can mediate the effect of Growth and liquidity on firm value.

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Journal Info

Abbrev

JRAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April ...