Pengaruh Profitabilitas, Leverage, Modal Intelektual dan Reputasi Audit terhadap Nilai Perusahaan

This study aims to analyze the effect of profitability (ROA), leverage (DER), intellectual capital (VACA), and audit reputation on company value in the food and beverage sub-sector manufacturing industry consistently listed on the Indonesia Stock Exchange (IDX) during the reporting period from 2019 to 2023. Data obtained using purposive sampling techniques and processed through multiple linear regression analysis with the Stata statistical application concluded that there was no significant effect of profitability and leverage on Firm value, in contrast to intellectual capital which had a negative and significant effect. In contrast to audit reputation which has a significant positive effect on firm value.

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Publication Details

Journal
El-Mal Jurnal Kajian Ekonomi & Bisnis Islam
Published
2025-02-03
DOI
https://doi.org/10.47467/elmal.v6i2.6716
Primary Topic
Financial Analysis and Corporate Governance
Type
article
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article

Pengaruh Profitabilitas, Leverage, Modal Intelektual dan Reputasi Audit terhadap Nilai Perusahaan

Befi Widya Hermawan, Hermanto Hermanto
El-Mal Jurnal Kajian Ekonomi & Bisnis Islam
Financial Analysis and Corporate Governance
article

Pengaruh Profitabilitas, Leverage, Modal Intelektual dan Reputasi Audit terhadap Nilai Perusahaan

Befi Widya Hermawan, Hermanto Hermanto
article en

Abstract

This study aims to analyze the effect of profitability (ROA), leverage (DER), intellectual capital (VACA), and audit reputation on company value in the food and beverage sub-sector manufacturing industry consistently listed on the Indonesia Stock Exchange (IDX) during the reporting period from 2019 to 2023. Data obtained using purposive sampling techniques and processed through multiple linear regression analysis with the Stata statistical application concluded that there was no significant effect of profitability and leverage on Firm value, in contrast to intellectual capital which had a negative and significant effect. In contrast to audit reputation which has a significant positive effect on firm value.

El-Mal Jurnal Kajian Ekonomi & Bisnis IslamVol. 6(2)
Universitas Esa Unggul (ID)
Openalex Percentile: Top 97%
Financial Analysis and Corporate Governance
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