Jurnal Paradigma Akuntansi
Vol. 7 No. 4 (2025): Oktober 2025

PENGARUH PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Angelina, Helen (Unknown)
Daryanti , Sri (Unknown)
Simina, Juni (Unknown)



Article Info

Publish Date
27 Nov 2025

Abstract

The purpose of this research is to analyze the effect of profitability, liquidity, and firm size towards firm value on listed consumer cyclical companies in Indonesia Stock Exchange (IDX) from the year 2019-2021. Sample was selected by purposive sampling method and the selected data was 73 consumer cyclical companies. The data analysis method used in this study is multiple linear regression analysis to test the hypothesis and used SPSS V25 Software program and Microsoft Excel 365 to process data from this research. The results showed that profitability has no positive significant effect on firm value. However, liquidity and firm size have a negative significant effect on firm value. The implication of this research is the need of planning in increasing profitability, liquidity, and firm size in order to increase 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 ...