Jurnal Akuntansi AKTIVA
Vol. 7 No. 1 (2026): APRIL

PENGARUH LIKUIDITAS, LEVERAGE, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2022-2024

Utami, Widya Ayu (Unknown)
Ramdhansyah, Ramdhansyah (Unknown)



Article Info

Publish Date
30 Apr 2026

Abstract

A higher level of trust and capital market competitiveness is often associated with highly valued companies. An important indicator that reflects how investors feel about a business's current and future prospects is its company value. This study aims to analyze manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024 with a focus on their sales growth, leverage, and liquidity to evaluate their firm worth. Based on secondary data culled from financial records, the study employs a quantitative technique and employs purposive sampling to choose its sample. Several methods for analyzing the data were used, including descriptive statistics, conventional assumption tests, and SPSS version 26 multiple linear regression analysis. The results demonstrate that the value of a company is greatly affected simultaneously by sales growth, leverage, and liquidity. Firm value is positively and significantly affected by liquidity and leverage, but not by sales growth. Accordingly, investors consider a company's financial health with sales growth as a measure of its business value.

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Journal Info

Abbrev

aktiva

Publisher

Subject

Economics, Econometrics & Finance

Description

AKTIVA: Jurnal Akuntansi is a journal that aims to publish articles dedicated to the scientific development of Accounting Studies. Articles can be a result of conceptual thinking, ideas, innovation, creativity, best practices, book reviews and the research that has been done. As for the study of ...