Published: 2025-08-01

Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Nilai Perusahaan Transportasi dan Logistik Yang Terdaftar Di BEI (2021-2023)

DOI: 10.35870/jemsi.v11i4.4465

Enjelly Talitha Callista, Anik Yuliati
  • Enjelly Talitha Callista: UPN “Veteran” Jawa Timur , Indonesia
  • Anik Yuliati: UPN “Veteran” Jawa Timur , Indonesia
Front Cover JEMSI Volume 12 Nomor 1 Februari 2026

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Abstract

This study aims to examine the effect of Financial Performance profitability (ROA), liquidity (CR), and leverage (DER) as well as Company Size (SIZE) on firm value (PBV) in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This type of research is quantitative method research. The data used is secondary data in the form of the company's annual financial statements obtained from the official website of the Indonesia Stock Exchange. The population used in this study are all transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. The sampling technique in this study was purposive sampling method, so that 28 companies that met the criteria were obtained, and the observation sample period used was 3 years. The data analysis technique used is multiple linear regression analysis with the SPSS 30 program. The results showed that 1) Financial Performance Profitability (ROA) has no effect on firm value. 2) Liquidity Financial Performance (CR) has no effect on firm value. 3) Solvency Financial Performance (DER) has an effect on firm value. 4) Company Size (SIZE) has no effect on firm value. 

Keywords

Financial Performance ; Profitability ; Solvency ; Firm Size ; Firm Value

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How to Cite

Callista, E. T., & Yuliati, A. (2025). Pengaruh Kinerja Keuangan dan Ukuran Perusahaan Terhadap Nilai Perusahaan Transportasi dan Logistik Yang Terdaftar Di BEI (2021-2023). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(4), 2704-2714. https://doi.org/10.35870/jemsi.v11i4.4465
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 12 No. 1 (2026)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Enjelly Talitha Callista
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, UPN “Veteran” Jawa Timur, Jl. Rungkut Madya No.1, Surabaya, Jawa Timur, Indonesia.

Anik Yuliati
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, UPN “Veteran” Jawa Timur, Jl. Rungkut Madya No.1, Surabaya, Jawa Timur, Indonesia.

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