<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh leverage, likuiditas, dan profitabilitas terhadap nilai perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Price to Book Value (PBV) digunakan untuk mengukur nilai perusahaan, Debt to Equity Ratio (DER) digunakan untuk mengukur leverage, Current Ratio (CR) digunakan untuk mengukur likuiditas, serta Return on Assets (ROA) digunakan untuk mengukur profitabilitas. Penelitian ini menggunakan purposive sampling dan diperoleh sampel penelitian sebesar 27 perusahaan (432 observasi). Analisis data dilakukan dengan metode regresi data panel dan diolah dengan software Eviews12. Setelah dilakukan pengujian, hasil penelitian menunjukkan leverage berpengaruh negatif dan signifikan terhadap nilai perusahaan, kemudian likuiditas berpengaruh negatif dan tidak signifikan terhadap nilai perusahaan, serta profitabilitas berpengaruh negatif dan signifikan terhadap nilai perusahaan. This study aims to examine the effect of leverage, liquidity, and profitability on the value of food and beverage sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. Price to Book Value (PBV) is used to measure company value, Debt to Equity Ratio (DER) is used to measure leverage, Current Ratio (CR) is used to measure liquidity, and Return on Assets (ROA) is used to measure profitability. This study used purposive sampling and obtained a research sample of 27 companies (432 observations). Data analysis was carried out using the panel data regression method and processed with Eviews12 software. After testing, the results showed that leverage (DER) has a negative and significant effect on company value, then liquidity (CR) has a negative and insignificant effect on company value, and profitability (ROA) has a negative and significant effect on company value.]]>
