ANALISIS PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN TAHUN 2013-2017

Esti Damayanti, SE., M.Si. (Universitas Krisnadwipayana)
Jasmine Putri Dewi (Prodi Akuntansi Fakultas Ekonomi Universitas Krisnadwipayana)

Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 6, No 3 (2019): Jurnal Akuntansi dan Bisnis Krisnadwipayana

This study aims to analyze the effect of Capital Structure, Profitability and Company Size on the Value of Manufacturing Companies in the Food and Beverage Industry Sector in Indonesia. This research was conducted on annual data of manufacturing companies in the food and beverage industry in the form of DER, ROA and Ln data for the period 2013 - 2017. Data were analyzed using multiple regression analysis which processed through SPSS 25.0 statistical software and the results of this study indicate that partially the capital structure has a positive and significant effect on the value of manufacturing companies listed on the Stock Exchange, profitability has a significant effect on the value of manufacturing companies listed on the IDX, the size of the company has a significant effect on firm value. While simultaneously the capital structure, profitability and size of the company significantly influence the value of the company.