Jurnal Paradigma Akuntansi
Vol. 7 No. 1 (2025): Januari 2025

FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN DENGAN MEDIASI PROFITABILITAS

Jenny, Jenny (Unknown)
Cahyadi, Hadi (Unknown)



Article Info

Publish Date
11 Mar 2025

Abstract

The research aims to examined the impact of liquidity, firm size, and leverage on firm value with profitability as a mediation. This research uses data from property & real estate companies that are family businesses listed on the Indonesia Stock Exchange in 2019-2021. The sample used in this study was selected by the purposive sampling method, totaling 29 companies. This data is processed by SmartPLS 4.0.8.4 application. The results of this research showed that liquidity and firm size have a negative and significant effect on firm value, leverage has a negative and insignificant effect on firm value, liquidity and firm size have a positive and insignificant effect on profitability, but leverage has a negative and insignificant effect on profitability, profitability has a positive and significant effect on firm value, liquidity and firm size have a positive and insignificant effect on firm value through the mediating variable of profitability, leverage has a negative and insignificant effect on firm value through the mediating variable of profitability.

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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 ...