THE EFFECT OF RETURN ON ASSET, DEBT TO EQUITY RATIO, AND COMPANY SIZE ON COMPANY VALUE IN MANUFACTURING COMPANIES IN THE FOOD AND BEVERAGE SUB-SECTOR ON THE IDX FOR THE 2014-2018 PERIOD

The purpose of this study is to determine the extent to which the factors of Return on Asset (RoA), Debt to Equity Ratio (DER), and Company Size have an influence on Company Value as proxied by PBV (price to book value). The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. This study uses 8 companies with a total of 32 data as samples and the sample selection procedure I scarried out by applying the purposive sampling method. The results of this study indicate that the variable Return on Asset, Debt to Equity Ratio and company size simultaneously have an effect on company value, while the Return on Asset variable partially has a positive and significant effect on Company Value, while the DER variable does not have a significant effect, this means that Investors usually prefer a low debt-to-equity ratio because their interests are better protected in the event of a business downturn. The company size variable also does not have a significant effect, this means that company size is not a factor that investors consider in investation.

1.  UEU-Article-18977-5_0687.pdf - 516 KB

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