PENGARUH LIKUIDITAS, UKURAN PERUSAHAAN, DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN RETAIL DI BEI

Abstract

This research aimed to analyze, examine, and find out the effect of liquidity, firm size, and sales growth on the firm value of retail companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022 period. The data collection technique used purposive sampling. In line with that, there were 11 retail companies that fulfilled the research criteria as the sample. Moreover, the data analysis technique used multiple linear regression. Liquidity was measured by the Current Ratio, firm size was measured by firm size, and sales growth was measured by Sales growth. The result indicated that liquidity had a significant on the firm value of retail companies listed on the Indonesia Stock Exchange. Similarly, the firm value had a significant effect on the firm value of retail companies listed on the Indonesia Stock Exchange. On the other hand, sales growth had an insignificant effect on the firm value of retail companies listed on the Indonesia Stock Exchange. In brief, a decrease or increase in company value could be influenced by liquidity, firm size, and sales growth.