Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 10 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

Kinerja Keuangan Terhadap Nilai Perusahaan Makanan Dan Minuman Pada Bursa Efek Indonesia

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  • Geri Ofiansah,
  • Dewi Anggraini,
  • Yuli Nurhayati
Geri Ofiansah
Universitas Bina Insan
Dewi Anggraini
Universitas Bina Insan
Yuli Nurhayati
Universitas Bina Insan

Published 2026-09-25

Keywords

  • stock price,
  • current ratio,
  • net profit margin,
  • earning per share,
  • firm value

How to Cite

Kinerja Keuangan Terhadap Nilai Perusahaan Makanan Dan Minuman Pada Bursa Efek Indonesia. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(10). https://journal.cib.institute/index.php/musytari/article/view/4494

Abstract

This research aims to: 1) determine the effect of stock prices on firm value in Food and Beverage Companies on the Indonesia Stock Exchange; 2) determine the effect of the current ratio on firm value in Food and Beverage Companies on the Indonesia Stock Exchange; 3) determine the effect of the net profit margin on firm value in Food and Beverage Companies on the Indonesia Stock Exchange; 4) determine the effect of earning per share on firm value in Food and Beverage Companies on the Indonesia Stock Exchange. The research method used is quantitative. Data collection techniques in this study were carried out by means of documentation. The subjects in this study were Food and Beverage Companies on the Indonesia Stock Exchange. The types and sources of data used were primary and secondary data. The data analysis technique in this study was carried out using the t-test. The results of the research and discussion indicate several matters related to this study, namely: 1) there is an effect of stock prices on firm value in Food and Beverage Companies on the Indonesia Stock Exchange, with tcount = 5.713 > ttable = 2.042, meaning that the research hypothesis is accepted; 2) there is an effect of the current ratio on firm value in Food and Beverage Companies on the Indonesia Stock Exchange, with tcount = 5.270 > ttable = 2.042, meaning that the research hypothesis is accepted; 3) there is an effect of the net profit margin on firm value in Food and Beverage Companies on the Indonesia Stock Exchange, with tcount = 5.270 > ttable = 2.042, meaning that the research hypothesis is accepted; 4) there is an effect of earning per share on firm value in Food and Beverage Companies on the Indonesia Stock Exchange, with tcount = 4.000 > ttable = 2.042, meaning that the research hypothesis is accepted.
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