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

KAITAN PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KEBIJAKAN DIVIDEN PADA NILAI PERUSAHAAN

Dustin Huang (Unknown)
Elizabeth Sugiarto Dermawan (Unknown)



Article Info

Publish Date
05 Oct 2026

Abstract

This study investigates how profitability, leverage, firm size, and dividen policy influence firm value. The research focuses on companies operating in the consumer non-cyclicals sector and registered on the Indonesia Stock Exchange (IDX), during the 2022 to 2024 observation period. The sample was identified through purposive sampling, yielding 48 companies with total 144 data observations. The study applies an analytical method employed in this study is Spearman’s Rank Correlation processed using IBM SPSS Statistics version 27, following the Kolmogorov-Smirno normality test, multucollinearity, Durbin-Watson autocorrelation test, and Glejser heteroscedasticity test. The findings reveal that only profitability shows a significant positive correlation with firm value. Meanwhile, leverage, firm size, dividend policy do not indicate a significant relationship with 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 ...