The role of profitability in moderating the effect of leverage, liquidity, and firm size on firm value

Amelia Hilda Risky Jenny Eden and Yuniningsih Yuniningsih *

Department of Management, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur, Surabaya, Indonesia.
 
Research Article
World Journal of Advanced Research and Reviews, 2024, 23(02), 1044–1050
Article DOI: 10.30574/wjarr.2024.23.2.2239
 
Publication history: 
Received on 25 June 2024; revised on 04 August 2024; accepted on 06 August 2024
 
Abstract: 
This study aims to analyze the effect of leverage, liquidity, and firm size on firm value with profitability as a moderating variable in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX). The population in this study were 37 transportation and logistics sector companies listed on the IDX for the period 2020-2023. The sampling technique used certain criteria (purposive sampling), 22 companies were obtained as research samples. The data analysis method used is multiple regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that partially leverage and liquidity have a significant positive effect on firm value, while firm size has a significant negative effect on firm value. In this study, profitability is unable to moderate the effect of leverage and liquidity on firm value, but profitability is able to moderate the effect of firm size on firm value.
 
Keywords: 
Leverage; Liquidity; Firm Size; Profitability; Firm Value
 
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