ANALISIS PROFITABILITAS, RASIO UTANG, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Ivan Henry Setijograha
Hendro Lukman

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

This study aims to analyze the impact of profitability, as measured by Return on Assets (ROA), Debt Ratio measured with Debt to Asset Ratio DAR), Liquidity measured with Current Ratio (CR), and Firm Size on Firm Value in Transportation and Logistics sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Financial statements available on the Indonesia Stock Exchange (IDX) website were used as secondary data in this study. Data analysis was conducted using multiple linear regression. The findings of this study indicate that Return on Asset (ROA), Debt to Asset Ratio (DAR), and Firm Size has no significant and negative effect on firm value, Current Ratio (CR) have a positive significant effect on firm value.