Jurnal Literasi Akuntansi
Vol 5 No 1 (2025): Maret 2025

Pengaruh Profitabilitas, Leverage, dan Ukuran Perusahaan Terhadap Nilai Perusahaan

Sandra Kornelis (Universitas Sarjanawiyata Tamansiswa)
Suyanto Suyanto (Universitas Sarjanawiyata Tamansiswa)
Kusuma Chandra Kirana (Universitas Sarjanawiyata Tamansiswa)



Article Info

Publish Date
28 Mar 2025

Abstract

Purpose: This study aims ti determine: (1) To prove whether the effect of profitability on firm value in manufacturing companies listed on the Indonesia Stock Exchange, (2) To prove whether the effect of leverage on firm value in manufacturing companies listed on the Indonesia Stock Exchange, (3) To prove whether the effect of company size on firm value in manufacturing companies listed on the Indonesia Stock Exchange Method: This type of research is quantitative researchusing the document method. Sampel were taken using purposive sampling technique. The sample consisted of 300 data from 60 companies listed on the Indonesia Stock Exchange 2019-2023. The data analysis technique used is quantitative analysis using Eviews Finding: Based on the research result, it show that Profitability has a positive effect on firm value, Leverage has a positive effect on firm value, company size has a negative effect on firm value. Novelty: This study adds the leverage variable as a factor affecting firm value, which has not been studied in previous studies.

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Journal Info

Abbrev

litera

Publisher

Subject

Economics, Econometrics & Finance Engineering Social Sciences

Description

Jurnal Literasi Akuntansi telah diterbitkan sejak tahun 2021. Jurnal ini diterbitkan secara berkala pada bulan Maret, Juni, September, Desember setiap tahun. Jurnal ini berfokus pada bidang Akuntansi Manajemen dan biaya, Sistem Informasi Akuntansi, Isu-isu Etika dalam akuntansi dan pelaporan ...