E-Jurnal Akuntansi TSM
Vol. 5 No. 4 (2025): E-Jurnal Akuntansi TSM

PENGARUH INTELLECTUAL CAPITAL, LIKUIDITAS DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN

Aletha, Vony (Unknown)
A. Mulyana, Ricky (Unknown)



Article Info

Publish Date
31 Dec 2025

Abstract

Firm value reflects the level of a company’s success and the perception investors have toward the company. The purpose of this study is to examine several factors that can affect firm value such as intellectual capital, managerial ownership, profitability, tax avoidance, leverage, and liquidity. The object of this research includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. The sample was selected using the purposive sampling method and the data was analyzed using the multiple regression method. There are 91 companies with 273 data used as samples in this study. The results of this research indicate that the variable of profitability has a positive effect on firm value. A high level of profitability shows the company’s ability to manage its resources effectively to generate profit. Meanwhile, intellectual capital, managerial ownership, tax avoidance, leverage, and liquidity have no effect on firm value.

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Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...