PENGARUH RASIO PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGE DI (BEI)

Abstract

This research aimed to find out the effect of profitability, leverage, and liquidity on the firm value of Food and Beverage companies which were listed on Indonesia Stock Exchange (IDX). While, profitability was measured by Return On Assets (ROA), leverage was measured by Debt to Equity (DER), and liquidity was measured by Curent ratio (CR). The population was 18 Food and Beverage companies which were listed on IDX. Moreover, the data collection technique used purposive sampling. In line with, there were 11 companies as sample. Moreover, the data were in the form of financial statement in wich taken form balance sheet, income statement and a brief of companies performance. Furthermore, the data analysis technique used multiple linier regression with Excel and SPSS 20. Based on the research result, from hypothesis test, it concluded profitability had positive and significant effect on the firm value. Meanwhile, leverage had positive but insignificant effect on the firm value. On the other hand, liquidity had negative and significant effect on the firm value.
Keyword: profitability, leverage, liquidity, firm value