Jurnal Paradigma Akuntansi
Vol. 7 No. 2 (2025): April 2025

KAITAN PROFITABILITAS, STRUKTUR MODAL, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Kristika, Newanda Dwi (Unknown)
Sugiarto, Elizabeth (Unknown)



Article Info

Publish Date
11 Apr 2025

Abstract

The purpose of this research is to find out the relationship between profitability, capital structure, and company size on company value in food and beverage sub-sector companies listed on the IDX in 2019-2021. This study used a purposive sampling method with 81 samples of data to be tested from 27 companies. This study used the Rank Spearman Correlation test using the SPSS version 25 application and assisted by the Microsoft Excel program in collecting data. The results of the study show that profitability has a weak, positive and insignificant correlation to firm value, capital structure has a weak and negative correlation, but is significant to firm value, and firm size has a weak, negative, and insignificant correlation to firm value. The implication of this research is to maintain and increase the value of the company so that it can attract investors.

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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 ...