PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN (Studi pada Perusahaan Manufaktur Sektor Tambang yang Terdaftar di BEI Periode 2017-2020)

Abstract

This research aimed to find out the financial performance and firm size on the firm value which was conducted at mining companies listed on the Indonesia Stock Exchange (IDX) in the 2017 - 2020 periods. In this research, the financial performance was measured by profitability (Return On Equity) and liquidity (Current ratio); firm size was measured by Log Natural (Total Assets), and firm value was measured by Price Book Value (PBV). Furthermore, the research data used secondary data which in a form of financial statements. The research sample collection technique used a purposive sampling with 25 companies, but only 17 companies that had fulfilled the criteria as the sample. Moreover, the research data analysis technique used multiple linear regression analysis with Statistical Package for the School Sciences (SPSS) 26 version. The research result indicated that profitability had an effect on the firm value, liquidity did not affect the firm value, and firm size did not affect the firm value atminings company listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 periods.