PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG INDUSTRI KONSUMSI MAKANAN DAN MINUMAN DI INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE 2020-2022

The purpose of this research is to determine whether there is an
influence: 1. Return on assets (ROA) (X1) on price to book value (PBV)
(Y), 2. Current ratio (CR) (X2) on price to book value (PBV) (Y), 3.
Return on Assets (ROA) (X1) and current ratio (CR) (X2) on price to
book value (PBV) (Y) manufacturing companies in the food and
beverage consumption industrial goods sector for the 2020-2022
period.
The approach used in this research is a quantitative approach.
The data source usessecondary data. The sample usedwasthe quarterly
financial reports of manufacturing companies in the food and beverage
consumption industrial goods sector in ISSI for the 2020-2022 period,
totaling 7 companies. The sampling technique uses purposive sampling.
The data analysis method used is multiple linear regression analysis.
The results of multiple linear regression analysis show: 1.
Partially ROA (X1) has an influence on PBV (Y). 2. Partially CR (X2)
has no influence on PBV (Y). 3. Together (simultaneously) ROA (X1)
and CR(X2) have an influence on PBV (Y) simultaneously.
The conclusion in this research is that the ROA value has a
positive effect on PBV. This shows that a high ROA value will increase
the value of a company. CR cannot increase PBV, because the CR value
experiencesfluctuations caused by the total current assets owned by the
company being less than the company’s current liabilities.
Simultaneously ROA and CR have an influence on PBV of 11,5 %, while
the remainder is influenced by other variables not used in this research.