Pengaruh Perputaran Piutang, Green Accounting, Sales Growth, Perputaran Modal Kerja, dan Profitabilitas terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Consumer Non Cyclicals Sub Sektor Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2021-2025)

Elza Andriyani (Universitas Budi Luhur)
Desy Mariani (Universitas Budi Luhur)

Jurnal Penelitian dan Pengabdian Masyarakat
Vol. 4 No. 4 (2026): November 2026 In Press

This study aims to analyze the effect of receivables turnover, green accounting, sales growth, working capital turnover, and profitability on firm value in food and beverage sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The population of this study consists of 45 companies, with a purposive sampling method resulting in 27 companies and a total of 135 observations. The data used in this study were obtained from annual financial statements and annual reports. The analysis technique employed is multiple linear regression using the Statistical Package for the Social Sciences (SPSS) version 26. The results of this study indicate that green accounting and profitability have a positive and significant effect on firm value, while receivables