PERAN MEDIASI FINANCIAL PERFORMANCE (ROA) & MODERASI BOARD OF COMMISSIONERS PADA PENGARUH SALES GROWTH TERHADAP FIRM VALUE (Pada Perusahaan Sektor Consumer Non-Cyclical Tahun 2021-2025)

Kurniawati, Melinda Dwi (2026) PERAN MEDIASI FINANCIAL PERFORMANCE (ROA) & MODERASI BOARD OF COMMISSIONERS PADA PENGARUH SALES GROWTH TERHADAP FIRM VALUE (Pada Perusahaan Sektor Consumer Non-Cyclical Tahun 2021-2025). S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze the effect of sales growth on firm value, with financial performance (ROA) as a mediating variable and board of commissioners as a moderating variable. The study population consists of 565 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. Purposive sampling was employed, resulting in a sample of 507 companies. Data analysis was conducted using the PROCESS Macro v4.2 by Andrew F. Hayes in SPSS 24. The results indicate that sales growth has a significant positive effect on firm value. Sales growth has a significant positive effect on financial performance (ROA). Financial performance (ROA) has a significant positive effect on firm value. Financial performance (ROA) mediates the effect of sales growth on firm value. Board of commissioners moderates the effect of sales growth on firm value. Board of commissioners moderates the effect of sales growth on financial performance (ROA). Board of commissioners does not moderate the effect of financial performance (ROA) on firm value. Board of commissioners does not moderate the direct and indirect effects of sales growth on firm value through financial performance (ROA).

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Kata Kunci : sales growth, firm value, financial performance, dan board of commissioners. Keywords: sales growth, firm value, financial performance, and board of commissioners.
Subjects: A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: KURNIAWATI DWI MELINDA
Date Deposited: 21 Sep 2026 03:46
Last Modified: 21 Sep 2026 03:46
URI: http://eprint.unipma.ac.id/id/eprint/9795

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