Article Per Year (5 Year)
p-Index From 2020 - 2025
5.913
P-Index
This Author published in this journals
All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Kesatuan International Journal of Social Service and Research Jurnal Akuntansi dan Keuangan JAMAIKA: Jurnal Abdi Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat Bangsa Jurnal Riset Akuntansi Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Socio-political Communication and Policy Review Artinara Akuntansi Pajak dan Kebijakan Ekonomi Digital Akuntansi dan Ekonomi Pajak: Perspektif Global
Desy Mariani
Universitas Budi Luhur
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

Published : 40 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal Economic Excellence Ibnu Sina

 1 
Pengaruh Profitabilitas, Likuiditas, Leverage, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Shela Nurhaliza; Desy Mariani
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3341

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and company growth on company value in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research data was obtained from financial reports and annual reports published officially and publicly by the companies. The research population consists of food and beverage companies listed on the IDX. Using purposive sampling, 56 companies that met the criteria were selected, resulting in 280 observations collected over five years of observation. The data analysis technique used multiple linear regression with the help of the Statistical Package for the Social Science (SPSS) version 22 program. This method was used to test the effect of independent variables consisting of profitability, liquidity, leverage, and company growth on the dependent variable in the form of company value measured by Price to Book Value (PBV) as a market indicator. The results showed that profitability, leverage, and company growth did not affect company value. This indicates that profit performance, funding structure, and asset growth are not dominant factors influencing investor decisions in assessing companies in the food and beverage sub-sector. Conversely, liquidity proved to have a positive and significant effect on company value. This condition shows that the higher a company's ability to meet its short-term obligations, the greater the level of investor confidence that drives a consistent increase in company value. Based on the results of the study, it can be concluded that liquidity is an important aspect that must be considered in efforts to maintain stability, increase company value, and attract investor attention, while profitability, leverage, and company growth were not proven to have a significant effect on the food and beverage sub-sector during the research period.
Co-Authors Almira Mahsa Zulaika ANI SAFITRI Arifin, M.S Arika Nur’Aini Avisena Nusantari, Farida Ayu Darmawan, Zakaria Desy Anggraeni Desy Anggraini Dewi Widhyastuti Farida A Nusantari Farida Ayu Avisena Nusantari Farida Ayu Avisena Nusantari Herlina Anasia Nadeak Mutiara Baramukti Ni Wayan Supriliyani Nusantari, F.A.A Nusantari, Farida Ayu Avisena Rizkya Audrey Maharani Said Said, Said Sastia Oktaviani Shakila Dewi Maharani Shela Nurhaliza Solly Aryza SURYANI Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suryani Suwadi Suwadi Wijaya, Komang Adi Sastra