JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Vol. 6 No. 1 (2025): JAKA (Jurnal Akuntansi, Keuangan dan Auditing)

PENGARUH PROFITABILITAS, LIKUIDITAS, STRUKTUR MODAL, KEBIJAKAN DIVIDEN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Nadaredo, Salsa Haliza (Unknown)
Kinasih, Hayu Wikan (Unknown)
Pratiwi, Ririh Dian (Unknown)
Prajanto, Agung (Unknown)
Fuad, Khoirul (Unknown)



Article Info

Publish Date
20 Apr 2025

Abstract

This study aims to determine how profitability, liquidity, capital structure, dividend policy, and company size affect company value as determined by the price-to-book value (PBV) ratio. Sampling with purposive sampling technique is used together with quantitative methods to collect data. By using 58 company data in the energy industry listed between 2021 and 2023 on the Indonesia Stock Exchange. The analysis tool used is multiple linear regression through the SPSS program. The findings in this study reveal that the variables profitability, dividend policy, capital structure, and company size affect company value. In addition, this study produces a liquidity variable that does not affect company value. The implication of this study is the importance of companies paying attention to financial performance and company policies to increase company value.

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Journal Info

Abbrev

jaka

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKA (Jurnal Akuntansi, Keuangan dan Auditing) adalah jurnal elektronik yang dikelola dan diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Dian Nuswantoro, Indonesia. JAKA diterbitkan secara berkala dua kali setahun, setiap bulan April dan Oktober. JAKA (Jurnal ...