Jurnal Paradigma Akuntansi
Vol. 7 No. 3 (2025): Juli 2025

Faktor Faktor Yang Mempengaruhi Firm Value Pada Perusahaan Consumer Cyclicals Dan Consumer Non-Cyclicals

Putri, Cilvia Cahyani (Unknown)
Nugroho, Vidyarto (Unknown)



Article Info

Publish Date
17 Jul 2025

Abstract

This article discusses research on the effect of sales growth, firm size, profitability, and liquidity on firm value in the consumer cyclical and non-cyclical sectors listed on the Indonesia Stock Exchange 2020-2022. The method used in this research is a quantitative descriptive approach. Company financial reports on the IDX are used as the primary research data source in the consumer cyclical and consumer non-cyclical categories. Testing using the F test yields information that there is an influence from sales growth, firm size, profitability, and liquidity on firm value/company value. Testing with the t-test yields information that sales growth positively affects firm value. A significant positive effect is shown by firm size on firm value, while profitability shows a significant positive effect. Meanwhile, the negative effect is not significant, as indicated by 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 ...