PENGARUH PROFITABILITAS, LIKUIDITAS, KEPUTUSAN INVESTASI, DAN INFLASI TERHADAP NILAI PERUSAHAAN MAKANAN DAN MINUMAN

Abstract

The aim of this study is understanding the leverage of profitability, liquidity, investment decision, and inflation toward firm values on food and beverages industries. The profitability is proxied by Return On Equity (ROE), the liquidity is proxied by Current Ratio (CR), the investment decision is proxied by Debt to Asset Ratio (DAR), and the Inflation. The type of this study applies casual comparative writing. The study applies saturated samples. The population of the study is the companies of food and beverages industries which are registered on BEI and report their financial statements on financial performance in 2015-2019. There are 12 companies and the study applies them as the sample. The method of this analysis applies multiple linear regression of SPSS program, 26 version. The result of this study shows that the profitability gives positive influence and significant to the firm values. The liquidity gives gives positive influence and significant to the firm values. The investment decision gives positive and it’s insignificant to the firm values. The inflation gives positive and it’s insignificant to the firm values.
Keywords : profitability, liquidity, investment decision, inflation, firm value