“Pengaruh Likuiditas, Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan Manufaktur Pada Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2022– 2025” : “Pengaruh Likuiditas, Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan Manufaktur Pada Sektor Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2022– 2025”

Enti Senai (STIE YAPAN SURABAYA)
Herlambang Pudjo Santoso (Sekolah Tinggi llmu Ekonomi Yapan, Surabaya, Indonesia)

Ulil Albab
Vol. 5 No. 10: September 2026

This study aims to analyze the effect of liquidity, profitability, and solvency on firm value in the food and beverage sector listed on the Indonesia Stock Exchange for the 2022–2025 period. Firm value is an important indicator reflecting investor perceptions of a company's performance and prospects. Liquidity is proxied by the Current Ratio (CR), profitability by Return on Assets (ROA), solvency by Debt to Equity Ratio (DER), and firm value by Price to Book Value (PBV). This study uses a quantitative approach with secondary data obtained from the financial statements of food and beverage companies listed on the Indonesia Stock Exchange for the 2022–2025 period. The sampling technique used purposive sampling in accordance with predetermined criteria. Data analysis was performed using multiple linear regression analysis to examine the effect of liquidity, profitability, and solvency on firm value, both partially and simultaneously.