Jurnal Paradigma Akuntansi
Vol. 8 No. 2 (2026): April 2026

ANALISIS PENGARUH PROFITABILITY, LEVERAGE DAN FIRM SIZE TERHADAP NILAI PERUSAHAAN

Olivia Suwanti (Unknown)
Tony Sudirgo (Unknown)



Article Info

Publish Date
24 Apr 2026

Abstract

The purpose of this study is to obtain empirical evidence on the effect of profitability, leverage and firm size on company value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2021 period. Sample was selected using purposive sampling data collection technique, This research initially used 228 data samples but after outlier the total sample data used was 141 sample data selected The data processing of this research is supported by the Statistical Product and Service Solutions (SPSS) 26.0 and WPS Office programs. The results obtained show that profitability (ROA) has a positive influence on company value (PBV), while leverage (DER) and firm size (LN) have no significant effect on company value (PBV). The implication of this study is the need to increase profitability that will give a good signal for investors and will increase company value.

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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 ...