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

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN

Michelle Rich (Unknown)
Sofia Prima Dewi (Unknown)

Article Info

Publish Date
24 Apr 2026

Abstract

This study aims to examine whether liquidity, firm size, capital structure, profitability and social responsibility affect firm value. The population is non-primary consumer sector manufacturing companies that have been consistently listed on the Indonesia Stock Exchange for 3 years, namely the 2019-2021 period. The sampling technique used was purposive sampling. The sampels obtained were 21 companies. Data is processed using Eviews 12 SV. This study shows that liquidity and social responsibility do not have a negative effect on firm value, firm size has a negative effect on firm value, capital structure and profitability have a positive effect 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 ...