Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, dan Sales Growth terhadap Nilai Perusahaan

Lulu Febriyanti (Universitas Budi Luhur)
Dicky Arisudhana (Universitas Budi Luhur)

Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi

This research examines the effects of Firm Size, Leverage, Profitability, and Sales Growth on Firm Value among food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2025. The research data were sourced from companies' financial statements published through the IDX. From a population of 102 companies, purposive sampling resulted in 205 observations representing 41 companies. The data were examined using multiple linear regression with the assistance of SPSS version 19 and Microsoft Excel. The findings demonstrate that Firm Size has a negative and significant effect on Firm Value. Conversely, Leverage, Profitability, and Sales Growth have positive and significant effects on Firm Value.