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

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN LEVERAGE TERHADAP FIRM VALUE DENGAN INFLASI SEBAGAI VARIABEL MODERASI

Jessica Irawan (Unknown)
Jonnardi Jonnardi (Unknown)

Article Info

Publish Date
03 Jun 2026

Abstract

The purpose of-this study-is to analyze the effect-of profitability, liquidity and leverage on firm value with inflation as a_moderating variable in property companies listed_on the Indonesia Stock Exchange (IDX) in 2019-2022. This study used 52 companies and used a purposive sampling technique. This study uses the Eviews 12 program. The results of this study indicate that profitability has a positive and insignificant effect on firm value. Liquidity has negative and insignificant effect on firm value. Leverage has positivesand significant effect on firm value. In addition, in this study inflation cannot significantly moderate the effect of profitability and leverage on firm value.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

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 ...