Pengaruh Profitabilitas, Struktur Modal, dan Likuiditas Terhadap Nilai Perusahaan

  • Hafiza Diranti Universitas Bina Insani
  • Lucia Ari Diyani Universitas Bina Insani
DOI: https://doi.org/10.51211/joia.v10i1.3459

Abstract

This study aims to examine the influence of profitability, capital structure, and liquidity on the firm value of the consumer goods sector. The data for this research is sourced from the financial reports of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. The method of analysis employed in this study is multiple regression analysis processed using SPSS 26. The research sample consists of 24 companies with a total data sample of 120, excluding 1 outlier. The results of this study indicate that profitability has a positive effect on firm value, capital structure has a negative effect on firm value, and liquidity has a negative effect on firm value. Furthermore, profitability, capital structure, and liquidity have a positive effect on the firm value of the consumer goods sector.
 
Keywords: Profitability, Liquidity, Capital Structure, Firm Value

References

Ayu, D. P., & Suarjaya, A. A. G. (2017). Pengaruh Profitabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Mediasi Pada Perusahaan Pertambangan. E-Jurnal Manajemen Unud, 6(2), 1112–1138.
Published
2025-06-19
How to Cite
DIRANTI, Hafiza; DIYANI, Lucia Ari. Pengaruh Profitabilitas, Struktur Modal, dan Likuiditas Terhadap Nilai Perusahaan. JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 10, n. 1, p. 141 - 153, june 2025. ISSN 2528-0163. Available at: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/3459>. Date accessed: 12 july 2026. doi: https://doi.org/10.51211/joia.v10i1.3459.
Citation Formats
Issue
Vol 10 No 1 (2025): Jurnal Online Insan Akuntan (Juni 2025)
Section
Articles
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