Jurnal Paradigma Akuntansi
Vol. 8 No. 3 (2026): Juli 2026

FAKTOR-FAKTOR YANG MEMPENGARUHI NILAI PERUSAHAAN SEKTOR FOOD AND BEVERAGE TERDAFTAR DI BEI

Vanessa (Unknown)
Augustpaosa Nariman (Unknown)



Article Info

Publish Date
21 Sep 2026

Abstract

This study aims to evaluate how liquidity, solvency, and profitability determine corporate value among food and beverage enterprises registered on the Indonesia Stock Exchange between 2022 and 2024. By employing a purposive sampling approach, 124 data points were gathered for observation. The statistical computations and data management were executed utilizing Microsoft Excel and SPSS version 25. The empirical outcomes indicate that profitability, proxied by Return on Assets (ROA), carries a negative and statistically insignificant effect on company valuation. Conversely, Return on Equity (ROE) showcases a favorable and significant link to corporate value. Furthermore, the solvency ratio, indicated by the Debt to Equity Ratio (DER), yields a positive yet insignificant result, whereas the liquidity ratio, represented by the Current Ratio (CR), serves as a positive and significant driver of firm value. These insights imply that optimizing ROE and CR metrics is crucial for driving up market valuation and bolstering investment trust.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...