PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGES DI BEI

Abstract

The company have goals to get maximum profits to prosper the shoreholders, to improve the firm value. The firm value reflects the companies’ performances which impact the investors’ view toward the companies, so the firm value is very important. This study aims to test the impact of the firm size which is proxied by the Ln Total Asset, the profitability which is proxied by the Return On Asset (ROA), and the liquidity which is proxied by Current Ratio (CR) toward the firm value which is proxied by the Price Book Value (PBV). The population of this study are the Food and Beverages which are registered in Indonesia’s Stock Exchane in 2015-2019 period. This study applies the purposive sampling, which is the samples collecting method based on certain considerations, so the study collects 12 companies. The analysis of this study is multiple linear regression with SPSS program. Based on the hypothesis, it shows that the firm size gives significant impact to the firm value. The profitability does not impact the firm value. The liquidity gives insignificant impact to the firm value of the Food and Beverages companies which are registered in Indonesia’s Stock Exchange in 2015-2019 period.
Keyword: the firm size, the profitability, the liquidity, the firm value.