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Contact Name
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Contact Email
ratuwiguna@unesa.ac.id
Phone
+6281224213287
Journal Mail Official
jsba@unesa.ac.id
Editorial Address
Jl. Maospati – Bar. No. 358–360, Kleco, Maospati District, Magetan Regency, East Java 63392, Indonesia
Location
Kota surabaya,
Jawa timur
INDONESIA
Journal of Strategic Behaviour Accounting (JSBA)
ISSN : 31093647     EISSN : 31093647     DOI : https://doi.org/10.26740/jsba.v1i01
Core Subject : Economy, Science,
Journal of Strategic Behavior Accounting (JSBA) focuses on advancing scholarly understanding of how accounting shapes, influences, and interacts with strategic behavior within organizations. The journal aims to provide a platform for high‑quality empirical, conceptual, and case‑based research that explores the behavioral, strategic, technological, and organizational dimensions of accounting practices. The journal welcomes contributions in the following areas: Strategic and Behavioral Accounting — studies on how accounting information affects decision‑making, motivation, incentives, and organizational behavior. Strategic Management Accounting — research on the use of accounting information for competitive strategy, performance improvement, and long‑term planning. Organizational Control Systems — analyses of control mechanisms, governance structures, performance measurement, and accountability systems. Accounting Information Systems — investigations into digital systems, data analytics, and technology‑enabled accounting processes. Digital Transformation in Accounting — research on automation, digital tools, and emerging technologies shaping accounting practices. Ethics, Governance, and ESG‑related Behavior — studies on ethical decision‑making, sustainability reporting, participation, and cross‑cultural perspectives in accounting. Interdisciplinary Accounting Research — work connecting accounting with psychology, management, sociology, public policy, and other relevant fields. JSBA serves as a scholarly hub for academics, practitioners, researchers, and students to disseminate innovative insights that contribute to the development of accounting knowledge and organizational performance at both local and global levels.
Articles 11 Documents
THE INFLUENCE OF PROFITABILITY ON FIRM VALUE IN COSUMER NON-CYCLICAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2022–2024 PERIOD JESSENIA NADHITA NUGRAHINI; ALYA AYU SUCI RAMADHANI; NABILA KURNIA NURHAINI
Journal of Strategic Behaviour Accounting Vol. 1 No. 2 (2025): Vol. 1 No. 2 (2025)
Publisher : Kampus 5 Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jsba.v1i2.47021

Abstract

This study investigates the influence of profitability on firm value in companies operating in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Profitability, represented by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), serves as the independent variables, while firm value is proxied by Price to Book Value (PBV). The research aims to determine whether profitability ratios significantly affect firm value, either partially or simultaneously. The study employs a quantitative approach using secondary data obtained from annual financial statements published by the IDX. The analytical method used is multiple linear regression, supported by classical assumption tests to ensure data validity and reliability. The findings indicate that profitability has a positive and significant effect on firm value, suggesting that higher profitability enhances investor confidence and increases the market valuation of the firm. Among the profitability indicators, ROE shows the strongest influence on PBV, highlighting shareholders’ efficiency as a key driver of firm value. These results provide empirical evidence supporting the relevance of profitability as a determinant of firm valuation and offer managerial implications for improving financial performance to strengthen firm market position. Keywords: Profitability, Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Firm Value, Price to Book Value (PBV)

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