ANALISIS PENGARUH KINERJA KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

  • Lidya Sasmita Indriany
  • Sapari

Abstract

This research aimed to examine the effect of financial performance and firm size on firm value. The financial
performance was referred to as Current Ratio (CR), Debt to Asset Ratio (DAR), and Return On Asset (ROA).
While the firm value was measured from companies’ total assets. Meanwhile, the firm value was measured from
Price to Book Value (PBV). The research was quantitative. Moreover, the data collection technique used purposive
sampling, in which the sample was based on criteria given. In line with that, there were 88 samples from 17 Food
and Beverages manufacturing companies during 2015-2020. Furthermore, the data analysis technique used
multiple linear regression with SPSS (Statistical Product and Service Solution) 16. The research result concluded
that Current Ratio had a positive effect on firm value. On the other hand, Debt to Asset Ratio had a negative effect
on firm value. In contrast, both Return on Asset and firm size did not affect firm value.

Published
2022-05-13