PENGARUH PERTUMBUHAN PENJUALAN, PERTUMBUHAN LABA DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE

Abstract

The aims of this study is to analyze the impact of the sales growth , the profit growth and the liquidity toward the firm value of the food and beverages companies which are registered in Indonesia’s Stock Exchange. The sales growth is measured by the Net Sales Grow Ratio, the profit growth is measured by the Net Profit Grow Ratio, the liquidity is measured by the Current Ratio and the firm value is measured by the Price to Book Value. The population of this study are 29 food and beverages companies. The type of this research is quantitative. The samples of this study are collected by the saturation sampling, the technique for determining the samples if all the samples are applied as the samples. Based on that method, the study collects 12 food and beverages companies which are registered in 2015-2019. The analysis applies the statistic descriptive and the inferential analysis with the multiple linear regression. The result shows that the sales growth, the profit growth and the liquidity have long average values. the results of the classic assumption test shows that all applied variables are required for the assumption and there is no contravention, and the result of the model properness test also shows that the regression models are appropriate to be applied. The hypothesis test shows that the sales growth and the the profit growth give significant impact to the firm value, while the liquidity gives significant impact to the firm value.
Keywords : the sales growth, the profit growth, the liquidity, the firm value.