ANALISIS FAKTOR YANG MEMENGARUHI FIRM VALUE (PBV) PADA SUBSEKTOR CONSUMER SERVICES

Abstract

This study aims to examine the internal factors within companies that influence firm value in the Consumer Services sector. The research data consists of secondary data sourced from the financial statements of consumer services companies listed on the Indonesia Stock Exchange (IDX) for the period from 2020 to 2025. This study employs a quantitative approach using purposive sampling, resulting in a sample of 35 companies that met the criteria over the 6-year period and yielding 210 observations. Panel data analysis was conducted using EViews 12 software, encompassing descriptive statistics, panel data model selection, classical assumption tests, and panel data regression. The results indicate that only the capital structure variable has a significant positive effect on firm value. On the other hand, variables such as profitability, firm size, firm growth, and liquidity do not have a significant effect on firm value.