PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

Penulis

  • Sumardi Umar Universitas Terbuka
  • Harlina Harlina Universitas Terbuka

DOI:

https://doi.org/10.29303/distribusi.v14i1.676

Kata Kunci:

Nilai Perusahaan, Ukuran Perusahaan, Profitabilitas

Abstrak

Studi ini bertujuan untuk menganalisis pengaruh ukuran perusahaan dan profitabilitas terhadap nilai perusahaan. Nilai perusahaan adalah indikator kesuksesan yang diukur melalui persepsi investor terhadap harga saham dan kinerja perusahaan. Studi ini menggunakan pendekatan tinjauan pustaka. Metode ini berfokus pada meninjau artikel ilmiah dan memberikan wawasan yang diambil dari data yang tersedia. Hasil tinjauan pustaka menunjukkan bahwa ukuran perusahaan mempengaruhi nilai perusahaan. Temuan ini sejalan dengan anggapan bahwa ukuran perusahaan yang lebih besar mencerminkan peningkatan nilai, yang mendapat respons positif dari investor. Demikian pula, profitabilitas mempengaruhi nilai perusahaan. Profitabilitas yang tinggi mencerminkan kinerja dan manajemen sumber daya yang efektif dan efisien, yang berdampak positif pada harga saham dan nilai perusahaan.

 

Unduhan

Data unduhan belum tersedia.

Referensi

Amin, M. Z. (2019). The Influence of Inflation Rates, SBI Interest Rates, USD/IDR Exchange Rate, and Dow Jones Index (DJIA) on the Movement of the Composite Stock Price Index on the Indonesia Stock Exchange (IDX) (2008-2011). Journal of Accounting, 18(1), 1–18.

Anggasta, G., & Suhendah, R. (2020). The Influence of Firm Size, Profitability, Dividends, and Company Age on Information Asymmetry. Paradigm Accounting Journal, 2(2), 586–593.

Anggita, K. T. (2022). The Influence of Firm Size, Profitability, Liquidity, and Leverage on Firm Value. Journal of Science and Accounting Research, 11, 1–20.

Anila Ambarani, Kasmanto Miharja, Adella Yudanti, & Verliana Diva. (2024). The Influence of Firm Size, Leverage, and Profitability on Firm Value. Applied Economic and Accounting Studies, 1(2), 122–136. https://doi.org/10.61132/keat.v1i2.149

Anisa, N., Hermuningsih, S., & Maulida, A. (2022). Reslaj: Religion Education Social Laa Roiba Journal. 4, 321–335. https://doi.org/10.47476/reslaj.v4i2.707

Annisa Ridwan, & Wahyumi Ekawanti. (2025). The Influence of Profitability, Company Growth, Capital Structure, and Firm Size on Firm Value. Public Accountant Journal, 3(3), 01–20. https://doi.org/10.59581/jap-widyakarya.v3i3.5501

Ardhiestadion, A., & Suzan, L. (2024). The Influence of Intellectual Capital, Investment Opportunity Set, and Dividend Policy on Firm Value in Manufacturing Companies Listed on the Indonesia Stock Exchange. Revenue Journal: Scientific Accounting Journal, 5(1), 675–690.

Bita, F. Y., Hermuningsih, S., & Maulida, A. (2021). 233-Article Text-1561-2-10-20220721. Syntax Transformation Journal, 2(3), 298–306.

Carolin, J. Y., & Susilawati, C. (2024). Leverage on Firm Value. 7(1), 588–597.

Dewi, V. S., & Ekadjaja, A. (n.d.). Manufacturing Companies. 2(1), 118–126.

Dwiastuti, D. S., & Dillak, V. J. (2019). The Influence of Firm Size, Debt Policy, and Profitability on Firm Value. ASET Journal (Accounting Research), 11(1), 137–146. https://doi.org/10.17509/jaset.v11i1.16841

Fitri Prasetyorini, B. (2013). The Influence of Firm Size, Leverage, Price Earning Ratio, and Profitability on Firm Value. Management Science Journal, 1(1), 183–196.

Hendryani, V., & Amin, M. N. (2022). The Influence of Firm Size, Profitability, Debt Policy, and Dividend Policy on Firm Value. Accountability, 16(1), 177–194. https://doi.org/10.29259/ja.v16i1.15000

Hertina, D., Hidayat, M., & Mustika, D. (2019). The Influence of Firm Size, Debt Policy, and Profitability on Firm Value. ASET Journal (Accounting Research), 11(1), 137–146. https://doi.org/10.17509/jaset.v11i1.16841

Hidayat, I. (2022). The Influence of Profitability and Firm Size on the Value of Chemical Sector Companies Listed on the Stock Exchange from 2018 to 2020. 10(1), 1–8. https://doi.org/10.37641/jiakes.v10i1.1175

Hidayat, W. W. (2019). The Effect of Firm Size, Return on Equity, and Leverage on Firm Value in Manufacturing Companies in Indonesia. 21(1), 67–75.

Indrayani Kadek, N., Endiana Made Dewa, I., & Pramesti Asri Ayu Gusti, I. (2021). The Influence of Firm Size, Profitability, Dividend Policy, Environmental Accounting, Leverage, and Liquidity on Firm Value. Kharisma Journal, 52–62. https://e-journal.unmas.ac.id/index.php/kharisma/article/view/1678

Lisa, E. (2018). Journal of Management & Accounting Science Volume X No. 1 / February / 2018. X(1), 21–39.

Marcelino. (2020). The Influence of Liquidity, Solvency, and Profitability on Firm Value with Dividend Policy as an Intervening Variable for Food and Beverage Companies on the IDX. Prospects: Journal of Management and Business, 1(2), 74.

Maulida Nuzula Firdaus. (2023). The Influence of Firm Size on Firm Value. 2(4), 31–41.

Muhammad Rivandi, & Berta Agus Petra. (2022). The Influence of Firm Size, Leverage, and Profitability on Firm Value in the Food and Beverage Subsector. Research Innovation Journal, 2(8), 2571–2580.

Novi Rahmadani, Desy Safitri, & Ratih Kusumastuti. (2023). Literature Review: The Influence of Dividend Policy and Profitability on Firm Value. Digital Business: Journal of Management Science and E-Commerce Publication, 2(2), 342–349. https://doi.org/10.30640/digital.v2i2.1097

Nurmansyah, A., Kristianto, G. B., & Saraswati, E. (2023). The Influence of Firm Size on Firm Value through Corporate Governance. Jurnal Arimbi (Applied Research in Management and Business) Faculty of Economics and Business, National University Karangturi, 3(1), 1–13.

Oktaviani, M., Rosmaniar, A., & Hadi, S. (2019). The Influence of Firm Size and Capital Structure on Firm Value. BALANCE: Economic, Business, Management, and Accounting Journal, 16(1). https://doi.org/10.30651/blc.v16i1.2457

Putra, S. A., & Wahyuni, D. U. (2021). The Influence of Firm Size, Leverage, and Profitability on Cement Company Value on the Indonesia Stock Exchange (IDX). Journal of Accounting and Management, 10(2), 1–18.

Rahayu. (2019). The Influence of Firm Size, Sales Growth, and Profitability on Firm Value, 2018, 2015–2019.

Ross, S. (1977). The Determination of Financial Structure: The Incentive Signaling Approach. Economic Journal, 80, 23–40.

Rukmawanti, L., Enas, E., & Lestari, M. N. (2019). The Influence of Profitability, Leverage, Firm Size, and Dividend Policy on Firm Value (A Study on PT. Indofood Sukses Makmur Tbk from 2008-2017). 158–173.

Suffah, R. (2016). The Influence of Profitability, Leverage, Firm Size, and Dividend Policy on Firm Value. Journal of Science and Accounting Research, 5(2), 1–17.

Susesti, D. A., & Wahyuningtyas, E. T. (2022). The Influence of Profitability and Firm Size on Firm Value with CSR as a Mediation Variable in the Mining Sector Registered on the Indonesia Stock Exchange from 2017-2020. Accounting and Management, 6(1), 36–49.

Tandanu, A., & Suryadi, L. (2020). The Influence of Profitability, Liquidity, and Firm Size on Firm Value in Manufacturing Companies Registered on the Indonesia Stock Exchange from 2016 to 2018. Multiparadigm Accounting Journal, 2(1), 108–117. https://journal.untar.ac.id/index.php/jpa/article/view/7138

Widyantari, N. L. P., & Yadnya, I. P. (2019). The Influence of Capital Structure, Profitability, and Firm Size on the Value of Food and Beverage Companies on the Indonesia Stock Exchange. E-Journal of Management, 6(12), 6383–6409.

##submission.downloads##

Diterbitkan

2026-03-30

Cara Mengutip

Umar, S., & Harlina, H. (2026). PENGARUH UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. Jurnal Distribusi, 14(1), 47–64. https://doi.org/10.29303/distribusi.v14i1.676