Jurnal Riset Mahasiswa Akuntansi
Vol. 5 No. 2 (2025): Jurnal Riset Mahasiswa Akuntansi, Juni 2025

Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan dan Minuman

Ulfa, Meliyana (Unknown)
Effendy, Lukman (Unknown)



Article Info

Publish Date
13 Jun 2025

Abstract

In recent years, the company value within Indonesia’s food and beverage sub-sector has shown noticeable fluctuations, especially in the aftermath of the COVID-19 pandemic. This volatility presents an interesting area of study, as company value reflects how investors perceive a firm’s performance and future prospects. This research aims to examine the influence of profitability, liquidity, and firm size on company value, focusing on food and beverage companies listed on the Indonesia Stock Exchange during the 2020– 2023 period. Using a quantitative approach with multiple linear regression analysis, the study finds that profitability and firm size have a positive and significant impact on company value. In contrast, liquidity has a significant negative effect. These findings suggest that efficient financial management and an optimal business scale play an important role in enhancing investor confidence and, consequently, company value.

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Journal Info

Abbrev

risma

Publisher

Subject

Economics, Econometrics & Finance

Description

FOKUS Jurnal Riset Mahasiswa Akuntansi memuat tentang semua artikel riset bidang keilmuan Akuntansi. Jurnal ini melayani akademisi, peneliti, dan praktisi dalam dunia akuntansi untuk mempublikasi artikelnya. Jurnal ini bertujuan sebagai wadah untuk publikasi artikel ilmiah dalam bidang Akuntansi ...