The research aimed to analyze the influence of Return On Equity, Current Asets on firm value of food and beverage manufacturing companies wich resgistered in Indonesia stock exchange (idx) at 2012-2022 parrtialy.This research object cover the ROE,CR, and PBV. Data type used was secondary datas that was annual financial report from each industry which analyzed by Panel Data Regression. Result of thr research show that : Return On Equity has positive impact on firm value and Current Asets has negative effect on firm value.
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