Analisis Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan (Sub Sektor Industri Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021)

Abstract

Economy Indonesia is encouraged with manufacture industrial growth. One of the sectors supporting industrial growth is the textile and garment sub-sector. This research was conducted aiming to analyze the effect of financial performance on firm value. Spatial performance in this study includes liquidity, leverage, profitability, and activity. The population in this study are companies in the textile and garment industry sub-sector that are listed on the Indonesia Stock Exchange during the 2017-2021 period. The analytical method used in this study is multiple linear regression, while the method used in sampling using purposive sampling. The research results prove that the liquidity variable has a positive effect on firm value; leverage variable has a negative effect on firm value; the profitability variable has a positive effect on firm value; activity variable proved to have no effect on firm value.