This research aims to analyze the influence of sales growth, dividend policy and financial performance on company value in food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The type of research used is quantitative research using secondary data. The population in this study were all food and beverage subsector companies listed on the Indonesian Stock Exchange with a total of 40 companies. The research sample consisted of 16 companies that met the criteria, with a total of 64 observations during the research period. The analytical method used is multiple linear regression, classical assumption testing and hypothesis testing. The research results show that (1) Sales growth has no effect on company value, (2) Dividend policy has no effect on company value, (3) Financial Performance has a positive and significant effect on company value.
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