Jurnal Riset Mahasiswa Akuntansi
Vol. 6 No. 1 (2026): Jurnal Riset Mahasiswa Akuntansi, Maret 2026

Pengaruh Leverage, Profitabilias, Dan Likuiditasterhadap Nilai Perusahaan (Studi Empiris Perusahaan Perbankan Di Bei 2022 - 2024)

Difa Salsabila Fakhrunnisa (Universitas Mataram)
Lukman Effendy (Universitas Mataram)



Article Info

Publish Date
31 Mar 2026

Abstract

This study aims to examine the effect of leverage, profitability, and liquidity on firm value in banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using multiple linear regression analysis. The population of this study consists of all banking companies listed on the Indonesia Stock Exchange, while the sampling technique uses purposive sampling, resulting in 138 observations during the research period. Leverage is proxied by Debt to Equity Ratio (DER), profitability by Return on Assets (ROA), liquidity by Current Ratio (CR), and firm value by Price to Book Value (PBV). The results indicate that partially leverage, profitability, and liquidity do not have a significant effect on firm value. These findings suggest that firm value in the banking sector is not only influenced by internal financial ratios but may also be affected by other factors such as macroeconomic conditions, monetary policy, and investor confidence in the banking industry.

Copyrights © 2026






Journal Info

Abbrev

risma

Publisher

Subject

Economics, Econometrics & Finance

Description

FOKUS Jurnal Riset Mahasiswa Akuntansi memuat tentang semua artikel riset bidang keilmuan Akuntansi. Jurnal ini melayani akademisi, peneliti, dan praktisi dalam dunia akuntansi untuk mempublikasi artikelnya. Jurnal ini bertujuan sebagai wadah untuk publikasi artikel ilmiah dalam bidang Akuntansi ...