PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

Abstract

This research aimed to determinate the effect of profitability (ROA), firm size (SIZE), and liquidity (CR) on the
firm value of some Food and Beverages companies which were listed on Indonesia Stock Exchange 2014-2018.
While, the population was 24 Food and Beverages companies which were listed on Indonesia Stock Exchange
2014-2018. Moreover, the data collection technique used purposive sampling, in which the sample was based on
criteria given. In line with, there were 11 companies as sample. Furthermore, the data analysis technique used
multiple linear regression analysis with SPSS (Statistical Product and Service Solution) 20. According to the
research result, it concluded profitability had positive and significant effect on the firm value of Food and
Beverages companies. Likewise, firm size had positive and not significant effect on the firm value of Food and
Beverages companies. On the other hand, liquidity had negative and significant effect on the firm value of Food
and Beverages companies.
Keywords: profitability, firm size, liquidity, firm value