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

PENGARUH PROFITABILITY, LIQUIDITY DAN CAPITAL STRUCTURE TERHADAP FIRM VALUE DENGAN INTEREST RATES SEBAGAI VARIABEL MODERASI

Muhammad Arianto (Unknown)
Jonnardi Jonnardi (Unknown)



Article Info

Publish Date
24 Apr 2026

Abstract

The purpose of this research is to find out whether profitability, liquidity and capital structure can affect firm value, and interest rates can influence the relationship between profitability (ROA), liquidity (CR) and capital structure (DER) to firm value (PBV). The data used to conduct this research is financial report data for the consumer non-cyclicals sector which is listed on the Indonesia Stock Exchange in the period 2018 – 2021. The sample used was 200 obtained from 52 consumer non-cyclical companies. Researchers used simple random sampling technique. Multiple linear regression methods and Moderating Regression Analysis (MRA) were used to test the hypotheses, and 12 reviews for data processing. In this study profitability and capital structure can have a positive and significant effect. While liquidity has a positive and insignificant effect. In this study interest rates can moderate the influence of profitability and capital structure but cannot moderate the effect of liquidity.

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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 ...