Published: 2026-04-01

Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Leverage, Profitabilitas, Likuiditas, Kualitas Audit, dan Ketepatan Waktu Laporan Keuangan terhadap Nilai Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia

DOI: 10.35870/emt.v10i2.5984

Resti Wulandari, Agus Sihono
  • Resti Wulandari: Universitas Esa Unggul
  • Agus Sihono: Universitas Esa Unggul
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Abstract

Firm value is an important indicator reflecting investor perceptions of a company's performance and future prospects and is often used to assess shareholder welfare. This study aims to analyze the influence of sales growth, firm size, leverage, profitability, liquidity, audit quality, and timeliness of financial reports on firm value in the technology sector in Indonesia. The data used includes 135 financial reports from 27 technology companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The analytical approach used was multiple linear regression with classical assumption testing and hypothesis testing. The results show that sales growth, firm size, and profitability have a significant effect on firm value. Conversely, leverage, liquidity, audit quality, and timeliness of financial reports do not show a significant effect. The implications of this study's results suggest that technology company management needs to pay more attention to sales growth strategies and asset efficiency to create greater value for investors. Furthermore, investors and market analysts should prioritize fundamental aspects such as growth and profitability rather than relying solely on administrative compliance or capital structure in assessing a company's investment viability.

Keywords

Firm Value; Sales Growth; Firm Size; Leverage; Profitability; Liquidity; Audit Quality; Timeliness of Financial Reporting

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How to Cite

Wulandari, R., & Sihono, A. (2026). Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Leverage, Profitabilitas, Likuiditas, Kualitas Audit, dan Ketepatan Waktu Laporan Keuangan terhadap Nilai Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia. Jurnal EMT KITA, 10(2), 786-798. https://doi.org/10.35870/emt.v10i2.5984
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 10 No. 2 (2026)

  • Section: Articles

  • Published: 2026-04-01

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Author Biographies
Resti Wulandari, Universitas Esa Unggul
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta, Indonesia.

Agus Sihono, Universitas Esa Unggul
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Esa Unggul, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta, Indonesia.

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