PENGARUH KEPUTUSAN INVESTASI, OPINI AUDIT, UKURAN PERUSAHAAN, PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstract

The research aimed to examine some variables which affect firm value. The variables were investment decisions, audit opinion, firm size, and companies’ growth on firm value of Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange during 2018-2021.The population was Food and Beverage manufacturing companies listed on Indonesia Stock Exchange during 2018-2021. Moreover, the data collection technique used purposive sampling. In line with that, there were 24 companies as the sample during 2018-2021. In total, there were 92 companies that fulfilled the criteria given.The research result concluded investment decisions had a negative effect on the firm value of Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange. On the other hand, audit opinion, firm size, and companies’ growth did not affect the firm value of Food and Beverage manufacturing companies listed on the Indonesia Stock Exchange. Furthermore, the effect of independent variables on the dependent variable was 63.8%.