Jurnal Paradigma Akuntansi
Vol. 8 No. 1 (2026): Januari 2026

FAKTOR-FAKTOR YANG MEMENGARUHI NILAI PERUSAHAAN SEKTOR KONSUMEN PRIMER DI BEI PERIODE 2019-2021

Ivanka Deviyanti (Unknown)
Merry Susanti (Unknown)



Article Info

Publish Date
03 Jun 2026

Abstract

This study aimed to obtain empirical evidence regarding the effect of profitability, leverage, asset growth, firm size, and total asset turnover on the firm value of the primary consumer sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2021 period. Using the purposive sample method, this study obtained 41 companies which produced 123 data and were analysed using multiple linear regression methods. Microsoft Excel and Eviews 12 Student Version software were used to conduct the research. The results of this study indicate that profitability and leverage had a positive and insignificant effect on firm value, asset growth had a negative and insignificant effect, and firm size and total asset turnover had a positive and significant effect on firm value. The implication of this research is the need for investors to make careful considerations before making an investment and for the companies to be able to increase firm value through the factors that has influence on it.

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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 ...