PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGES PADA BURSA EFEK INDONESIA

Abstract

This research have some objectives, there are to know effect of liquidity, leverage and profitability on company value and this research used some variables namely liquidity with current ratio, leverage with debt to equity ratio and profitability with return on equity as indicator on company value of Food and Beverages with price to book value as indicator. By using criteria of company sampling collection of Food and Beverages which stated in Indonesia Stock Exchange 2013 until 2017, it was found samples of 10 companies from total population of 18 companies of Food and Beverages.The result showed F-test was appropriate for this research. The result regression coefficient of liquidity and leverage had significant effect on the company value of Food and Beverages. On the other hand, the regression coefficient of profitability did not have effect on the company value of Food and Beverages. In addition, the research result concluded that liquidity did not have significant effect on the company value of Food and Beverages. In contrast, leverage and profitability had significant effect on the company value of Food and Beverages.
Keywords : Liquidity, leverage, profitability, company value