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

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER

Nathanael Verrel (Unknown)
Elizabeth Sugiarto (Unknown)



Article Info

Publish Date
24 Apr 2026

Abstract

This study has the objective of empirically examining the effect of profitability, leverage, and company size on firm value in primary consumer sector companies listed on the Indonesia Stock Exchange in 2020 – 2022. Factors that determine the firm value include ROA, DER, SIZE and PBV. Data processing techniques using descriptive multiple correlation coefficient analysis, determination coefficient analysis, multiple linear regression test, F-test and t-test that helped by IBM SPSS statistics 25. The sample was selected using a purposive sampling method and 48 companies was the valid data. Based on the results of simultaneous research tests, it shows that the variables profitability, leverage and firm size together have a significant influence on firm value. Based on the results of the partial test research, it shows that profitability and firm size have a significant positive effect on firm value. Meanwhile, leverage has a significant negative effect on firm 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 ...