DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KONSUMSI PRIMER DALAM DAFTAR EFEK SYARIAH DI INDONESIA PERIODE 2021–2025

Yola Ananda Putri, NIM.: 22108030060 (2026) DETERMINAN NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR KONSUMSI PRIMER DALAM DAFTAR EFEK SYARIAH DI INDONESIA PERIODE 2021–2025. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the effect of Sales Growth, Corporate Social Responsibility (CSR), profitability as measured by Return on Assets (ROA), and leverage as measured by Debt to Equity Ratio (DER) on firm value in primary consumer sector companies listed in the Indonesian Sharia Securities List (Daftar Efek Syariah/DES) during the 2021–2025 period, with inflation as a control variable. This research employed a quantitative approach using secondary data obtained from annual reports, sustainability reports, and inflation data published by Bank Indonesia. The sampling technique used was purposive sampling, resulting in 16 companies with a total of 80 observations. The data were analyzed using panel data regression. Based on the model selection results, the Fixed Effect Model (FEM) was identified as the most appropriate model. Therefore, the estimation was conducted using clustered robust standard errors to address heteroscedasticity and autocorrelation. The findings indicate that sales growth has a positive and significant effect on firm value. Meanwhile, CSR and profitability (ROA) have no significant effect on firm value. Leverage (DER) has a positive and significant effect on firm value; however, the coefficient direction is inconsistent with the proposed hypothesis, resulting in the rejection of the hypothesis. In addition, inflation as a control variable has no significant effect on firm value. Simultaneously, all independent variables have a significant effect on firm value. This study concludes that sales growth is the most consistent factor in enhancing firm value among primary consumer sector companies listed in the Indonesian Sharia Securities List during the observation period.

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