THE EFFECT OF PROFITABILITY AND SALES GROWTH ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE (EMPIRICAL STUDY ON CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021–2024)

PUTRI, OCTAVIA AYUSHA (2026) THE EFFECT OF PROFITABILITY AND SALES GROWTH ON FIRM VALUE WITH GOOD CORPORATE GOVERNANCE AS A MODERATING VARIABLE (EMPIRICAL STUDY ON CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2021–2024). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of profitability and sales growth on firm value, as well as to analyze the role of Good Corporate Governance (GCG) as a moderating variable. The population of this study consists of Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. The sample was selected using the purposive sampling method, comprising 45 companies over 4 years (180 observations). Panel data is the type of secondary data used in this quantitative study, obtained from the companies' annual reports through the official website of the Indonesia Stock Exchange (idx.co.id). This study employs multiple linear regression analysis and Moderated Regression Analysis (MRA), processed using SPSS. The results indicate that profitability as measured by Return on Equity (ROE) has a positive and significant effect on firm value. Sales growth has a negative and significant effect on firm value. GCG proxied by institutional ownership is proven to moderate the effect of profitability on firm value in a strengthening direction, while moderating the effect of sales growth on firm value in a weakening direction.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Nilai Perusahaan, Profitabilitas, Pertumbuhan Penjualan, Good Corporate Governance, Kepemilikan Institusional. Firm Value, Profitability, Sales Growth, Good Corporate Governance, Institutional Ownership.
Subjects:	A Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User:	PUTRI AYUSHA OCTAVIA
Date Deposited:	21 Oct 2026 01:20
Last Modified:	21 Oct 2026 01:20
URI:	http://eprint.unipma.ac.id/id/eprint/10523

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