PENGARUH ROA, ROE DAN GPM TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGE DI BEI

Abstract

This research aimed to find out the effect of Return on Asset (ROA), Return on Equity (ROE), and Gross Profit Margin (GPM) on the firm value of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during 2018-2022. The research was casual-comparative with a quantitative approach. Morever, the data were secondary, which were taken from companies listed on IDX 2018-2022. Futhermore, the data collection technique used saturated sampling, with 7 companies fulfilling the criteria as samples. The data analysis technique used SPSS (Statistical Program for Social Sciense) 26 version. The result, using the hypothesis (t) test, showed that ROA had a positive and significant effect on the firm value of food and beverage companies by about 0,001. However, ROE had a positive but insignificant effect on the firm value of food and beverage companies by about 0,596. Likewise, NPM had a positive an significant effect on the firm value of food and beverage companies by about 0,025.