PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

Abstract

This reseArch aimed to examine and gain empirical evidence of the effect of sales growth which proxy with Sales growth (SG), firm size was a proxy with logarithm natural of total assets (Size), the capital structure was a proxy with Debt to Equity Ratio (DER) on the firm value which proxy with Price to Book Value (PBV).The reseArch was quantitative. Moreover, the population retail companiwa listed on the Indonesia Stock Exchange (IDX). The data collection technique used purposive sampling, a sample selection with determined criteria. In line with that, there were 71 data samples taken during 3 years (2020-2022). Futhermore, the data analysis technique used multiple linear regression with SPSS program 26 version. The results of this reseArch show that: (1) sales growth has no effect on company value; (2) company size has a significant negative effect on company value; (3) capital structure has a significant positive effect on company value.