International Journal of Economics, Accounting, and Management
Vol. 3 No. 3 (2026): IJEAM - September 2025

The Influence of Profitability, Asset Management, and Firm Size on Firm Value

I Gusti Putu Gilang Purohita (Universitas Udayana)
Henny Triyana Hasibuan (Universitas Udayana)



Article Info

Publish Date
30 Sep 2026

Abstract

This study aims to examine the influence of profitability, asset management, and firm size on firm value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. A quantitative approach with multiple linear regression analysis was employed. The sample was selected using purposive sampling, resulting in 36 companies with a total of 108 observations. The findings indicate that profitability has no significant effect on firm value, asset management also shows no significant influence, while firm size has a significantly positive effect on firm value. These results suggest that larger firms, as measured by total assets, play an important role in enhancing firm value. Conversely, high profitability and efficient asset management do not necessarily reflect a higher firm value from the perspective of investors.

Copyrights © 2026






Journal Info

Abbrev

ijeam

Publisher

Subject

Economics, Econometrics & Finance

Description

International Journal of Economics, Accounting, and Management (IJEAM) is a semi-annual academic journal that publishes every six months. This journal presents the latest research and thinking in the fields of economics, accounting, and management. With its broad focus, the journal serves as an ...