PENGARUH KINERJA KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to find out the effect of financial performance and company growth on the firm value of Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. Furthermore, the research variables were referred to as Return On Assets (ROA), Current Ratio (CR), Debt Equity Ratio (DER), and Growth. The research was quantitative. Moreover, the data collection technique used purposive sampling with determined criteria. In line with that, 15 Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) during 2018- 2022 fulfilled as the sample. Therefore, the amount of observation data was 75 for 5 years. Additionally, the data was secondary in the form of financial and annual statements. The data analysis technique used multiple linear regression with SPSS 26. The result indicated that Return On Assets (ROA) had a positive effect on the firm value (PBV). Likewise, the Current Ratio (CR) had a positive effect on the firm value (PBV). Similarly, both Debt Equity Ratio (DER) and Growth had a positive effect on the firm value (PBV).