Accounting Profession Journal (APAJI)
Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)

FACTORS THAT INFLUENCE THE CORPORATE VALUE LISTED IN LQ 45

Purwaningrum, Dwi (Unknown)
Shena Ananda Putri (Unknown)
Ayu Miranda Limbong (Unknown)



Article Info

Publish Date
27 Jan 2025

Abstract

Research Aims: This study examines the impact of liquidity and decision of investmenton corporation value in LQ-45 companies listed on the Indonesia Share Exchange (IDX) between 2019 and 2023. Design/methodology/approach: Purposive sampling used to select the sample, and 115 organizations were chosen as samples from a total population of 225 enterprises. The study method employs a quantitative approach utilizing secondary data from annual reports. A system of multiple linear regression was used to determine the influence of each independent variable on the dependent variable. Each variable was described using descriptive analysis and the classical assumption test was performed to evaluate the quality of the variables. Search Results: Liquidity and Invesment Decision has simultanoeus impact on corporate value, Liquidity doesn’t, affecting Corporate Value, meanwhile Investment decision positively impacting Corporate Value. Liquidity and decision of investmenthave an influential contribution to Corporation value of 25%. Theoretical Contribution and Originality: This study is expected to contribute to financial theory, particularly in understanding the dynamics of investment decisions. It will also provide practical recommendations to investors and corporate management on making more optimal decisions to boost Corporation value. Keywords include liquidity, investment decisions, corporate value, LQ-45, and the Indonesia Share Exchange

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Journal Info

Abbrev

apaji

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Profession Journal (APAJI) aims as a medium of exchange of information and scientific works among the teaching staff, alumni, students, practitioners and observers of science in accounting and business. APAJI is that it recognises that informational problems are pervasive in financial ...