PENGARUH KINERJA KEUANGAN , UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN

Abstract

This study aims to test the impacy of the financial performance, the firm size and the sales growth toward the finn value. The financial performance is measured by the Return On Equity (ROE), the Current Ratio (CR), the Debt To Equity Ratio (DER), the Total Asset Turnover (TATO), the Firm Size, The Sales Growth and The Finn Value which are measured by applying the Price To Book Value (PBV). The type of this study is quantitative. The population of this study are the food and beverages companies which are registered in Indonesia's Stock Exchange in 2014-2019. The samples of this study are collected by the purposive sampling, that is the method for collecting the samples based on the determined criteria. The collected samples are 72 from 12 companies. The analysis applies the multiple linear regression with SPSS version 23. The result of this study shows that: the return on equity, the firm size, and the sales growth give positive and significant impact to the finn value, while the current ratio, the debt to equity ratio, and the total asset turnover do not impact the finn value.
Keywords: the financial performance, the firm size, the sales growth, the finn value