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All Journal Jurnal Akuntansi Kompetif
Ayu Maulina Mansyur
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Economics, Econometrics & Finance

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PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Ayu Maulina Mansyur; Sasmita Nabila Syahrir; Nichen Nichen
Jurnal Akuntansi Kompetif Vol. 9 No. 3 (2026): Jurnal Akuntansi Kompetif
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i3.3101

Abstract

This study aims to analyze the effect of financial performance—proxied by Return on Assets (ROA) and Return on Equity (ROE)—on firm value—proxied by Price to Book Value (PBV)—in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs a quantitative approach using secondary data derived from the companies' annual financial reports. The sample was selected using purposive sampling, resulting in 12 companies observed over a four-year period. Data analysis was conducted using panel data regression with the aid of EViews. The results indicate that ROA has a positive and significant effect on firm value, whereas ROE does not have a significant effect on firm value. However, ROA and ROE simultaneously exert a significant effect on firm value.
Co-Authors Nichen Nichen Sasmita Nabila Syahrir