PENGARUH UKURAN PERUSAHAAN, SALES GROWTH, RETURN ON ASSET DAN LEVERAGE TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect to Firm Size which was referred to as Total Asset (SIZE), Sales growth which was referred to as GROWTH, Return On Asset which was referred to as (ROA), and Leverage which was referred to as Debt to Equity Ratio (DER) on firm value of Food and Beverages companies listed on the Indonesia Stock Exchange (IDX) 2018-2021. The research was quantitative. Moreover, the population was all Food and Beverages companies listed on the Indonesia Stock Exchange (IDX) 2018-2021. The data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 17 companies as the sample. In total, there were 68 data samples. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution). The result concluded that firm size did not affect firm value. Likewise, Sales Growth did not affect firm value. However, Return On Asset had a positive effect on firm valur. Similarly, Leverage had a positive effect on the firm value of Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) 2018-2021.