JYRS: Journal of Youth Research and Studies
Vol 5 No 2 (2024): Jurnal JYRS Desember 2024

Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2022

Nashrullah, Zulkornain (Unknown)
Rizki, Rizki (Unknown)
Dewi, Ratna Kusuma (Unknown)



Article Info

Publish Date
26 Apr 2025

Abstract

This study aims to determine the effect of financial performance on company value. Financial performance is measured by the Liquidity (CR), Profitability (ROE), and Solvency (DER) ratios. The objects studied in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2022 period. This study is a quantitative study with a population of 84 companies from the food and beverage sub-sector listed on the IDX. Based on the specified criteria, a sample of 8 food and beverage sub-sector companies was obtained using purposive sampling techniques. This study uses descriptive statistical analysis methods, panel data regression, classical assumption tests, and hypothesis tests processed using Eviews 13. The results of the study indicate that partially Current Ratio (CR) has no effect on company value, Return On Equity (ROE) has a positive and significant effect on company value and Debt to Equity Ratio (DER) has a negative and significant effect on value. Meanwhile, simultaneously Current Ratio (CR), Return On Equity (ROE), and Debt to Equity Ratio (DER) have a significant effect on company value with an F-statistic of 0.000751 <0.05.

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Journal Info

Abbrev

JS

Publisher

Subject

Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Journal of Youth Research and Studies (JYRS) specializes in sharia, Islamic law, family law, muamalah (Islamic economic law), Islamic economics, Islamic finance, Islamic accounting, and Islamic banking and is intended to communicate original research and current issues on the subject. This journal ...