Jurnal Akuntansi dan Keuangan
Vol. 4 No. 3 (2025): Juli 2025

Pengaruh Return on Assets, Ukuran Perusahaan, Likuiditas dan Solvabilitas terhadap Nilai Perusahaan

Gya Monica (Unknown)
Gusti Harini (Unknown)
Indra Mulia Pratama (Unknown)



Article Info

Publish Date
10 Jul 2025

Abstract

This study aimed to examine how Return on Assets, Company Size, Liquidity, and Solvency affect Company Value in banking firms listed on the Indonesia Stock Exchange from 2019 to 2023. The research looked at 47 companies, and through purposive sampling, 31 companies were selected, resulting in 155 data points for analysis. The analysis method used was multiple regression. The findings revealed several key points: (1) The Return on Assets had a t value of 6. 714656, which was higher than the t table value, showing a significant positive relationship with Company Value. (2) Company Size had a t value of 0. 348799, which was lower than the t table value, indicating no significant impact on Company Value. (3) Liquidity also showed a t value of 1. 439507, which was below the t table, suggesting no significant effect on Company Value. (4) Finally, Solvency had a t value of 2. 735427, exceeding the t table value, demonstrating a significant positive influence on Company Value.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...