Jurnal Paradigma Akuntansi
Vol. 8 No. 4 (2026): Oktober 2026

PENGARUH PROFITABILITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP FIRM VALUE

Ishak Nathanael (Unknown)
Ardiansyah (Unknown)

Article Info

Publish Date
05 Oct 2026

Abstract

This study aims to analyze the effect of profitability, leverage, and firm size on firm value among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The research includes 38 companies with a total of 108 observations selected using the purposive sampling method. This study utilizes secondary data obtained from the companies’ financial statements. Data analysis was conducted using multiple regression analysis with the assistance of Microsoft Excel 2021 and E-Views 13. The results indicate that profitability, leverage, and firm size have a significant influence 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 ...