PENGARUH PROFITABILITAS, LIKUIDITAS, DAN PERTUMBUHAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Perusahaan Sektor Barang Dan Jasa Konsumen Primer Yang Terdaftar Di BEI Periode 2020-2022)

Abstract

In the current era of globalization, companies in the consumer goods sector are in great demand because they are needed to meet basic daily needs which can provide benefits for the company. This research is entitled The Effect of Profitability, Liquidity and Company Growth on Firm Value with Financial Performance as a Moderating Variable (a case study in the primary consumer goods and service company sector listed on the IDX for the 2020-2022 period). The purpose of this study is to determine the effect of profitability, liquidity, company growth on firm value with financial performance as a moderating variable. The population in this study were 98 companies and the sample used purposive sampling were 75 companies. The method used is quantitative method with statistical analysis and tested using SPSS 25. The results show that profitability has a significant negative effect on firm value, liquidity has a significant negative effect on firm value, company growth has no effect on firm value, financial performance is able to moderate the effect of profitability on firm value, financial performance is able to moderate the effect of liquidity on firm value, financial performance is not able to moderate the effect of firm growth on firm value, financial performance has a significant negative effect on firm value.