Putri, Saskia Salsabillah Dryon Syah (2026) Analisis Struktur Modal, Pertumbuhan Penjualan, Profitabilitas Dan Nilai Perusahaan (Perusahaan Sub Sektor Makanan & Minuman Tahun 2021-2023). Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
ARTIKEL ILMIAH.pdf Restricted to Registered users only Download (481kB) |
|
|
Text
COVER.pdf Restricted to Registered users only Download (621kB) |
|
|
Text
BAB I.pdf Download (243kB) | Preview |
|
|
Text
BAB II.pdf Download (449kB) | Preview |
|
|
Text
BAB III.pdf Restricted to Registered users only Download (291kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (415kB) |
|
|
Text
BAB V.pdf Download (264kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (568kB) |
Abstract
This study aims to analyze the conditions of capital structure, sales growth, profitability, and firm value of food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study uses a descriptive quantitative method with secondary data obtained from annual financial reports published on the official website of the Indonesia Stock Exchange and the official websites of each company. The research sample was selected using purposive sampling, resulting in 16 companies with a total of 48 company-year observations. Capital structure is measured using the Debt to Equity Ratio (DER), sales growth is measured based on annual changes in sales, profitability is measured using Return on Assets (ROA), while firm value is measured using Price to Book Value (PBV). The results show that DER varies considerably across companies and does not show a consistent relationship with firm value. Sales growth experienced significant fluctuations due to the impact of the COVID-19 pandemic and the subsequent economic recovery. However, the increase in sales growth was not always followed by a proportional increase in firm value. The average ROA increased in 2021 and 2022, then declined in 2023. Companies that consistently maintained positive ROA, such as ADES, tended to have higher firm values. Overall, the results indicate that firm value in the food and beverage subsector cannot be explained by a single financial indicator, but rather reflects the combined conditions of capital structure, sales growth, and profitability of each company. Keywords: Capital Structure, Sales Growth, Profitability, Firm Value, Food and Beverage.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Saskia Salsabillah Dryon Syah Putri |
| Date Deposited: | 28 Sep 2026 07:52 |
| Last Modified: | 28 Sep 2026 07:52 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/14448 |
Actions (login required)
 |
View Item |