Jurnal Riset Ilmu Akuntansi
Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026

PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN MAKANAN DAN MINUMAN

Ena, Nina Nura (Unknown)
Budiman, Judi (Unknown)



Article Info

Publish Date
31 Mar 2026

Abstract

The purpose of this study was to analyze the influence of profitability and liquidity on firm value, which are suspected to be factors in the revival of companies in the food and beverage subsector on the Indonesia Stock Exchange (IDX) after being hit by the COVID-19 pandemic (2021-2024). Of the 97 companies, 18 were selected as samples using a purposive sampling technique. Profitability was assessed using ROA, liquidity was measured using CR, and firm value was measured using PBV. This quantitative study, using 72 secondary data from financial reports, was tested using a multiple linear regression approach using SPSS. The results demonstrated that profitability had a significant positive effect on firm value, while liquidity had a negative but insignificant effect. Both profitability and liquidity significantly influenced firm value.

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Journal Info

Abbrev

jria

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Ilmu Akuntansi (JRIA) accepts scientific articles including those regarding Auditing, Taxation, Financial Accounting, Management Accounting, Accounting Information Systems, Public Sector ...