Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 11 No. 1 (2022): Jurnal Ilmiah Akuntansi dan Keuangan

Key Indicators of Financial Ratios on Value of Food and Beverage Companies in Indonesia

Mubarok, Faizul (Unknown)
Siregar, Muhammad Ridho Syakhran (Unknown)



Article Info

Publish Date
26 Apr 2022

Abstract

The country earns substantial foreign exchange from the food and beverage sector, the primary sector for people's needs. This study aims to analyze the effect of debt to equity ratio (DER), return on assets (ROA), free cash flow (FCF), and growth (GRW). This study uses five companies in the food and beverage sector from 2015 to 2019 with quarterly financial reports. The study results using the fixed-effect model prove that all the variables studied significantly affect the price to book value. Companies need to maintain and improve their business performance and financial performance, then report them following the principles and standards that apply to each period's financial statements to attract investors.

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Journal Info

Abbrev

jiak

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Ilmiah Akuntansi dan Keuangan has been published since July 2014 by LP3M Universitas Putra Bangsa. JIAK is a scientific journal that focuses on the area of accounting and finance. JIAK is biannually issued (January-June and July-December). This Journal is indexed in DOAJ, Google Scholar, ...