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

PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN DAN DIMODERASI OLEH SUKU BUNGA

Raisa, Angela (Unknown)
Jonnardi, Jonnardi (Unknown)



Article Info

Publish Date
11 Mar 2025

Abstract

This study aims to obtain evidence regarding the effect of profitability, leverage, and liquidity on firm value with interest rates as a moderating variable for consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The number of samples in this study amounted to 50 consumer non-cyclicals companies selected by simple random sampling method. This study was analyzed using multiple linear regression analysis which was processed with Eviews 12 Full Version software. The results of this study indicate that profitability and leverage have a positive and significant effect on firm value. Liquidity have a negative insignificant effect on firm value. Interest rates are able to moderate the effect of profitability and leverage on firm value in a significantly negative way. Interest rates are not able to moderate the effect of liquidity 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 ...