Point of View Research Accounting and Auditing https://www.journal.accountingpointofview.id/index.php/povraa <p style="background-color: #ffffff; text-align: justify; font-size: 13px; color: black; /*! */height: 155px; padding-top: 1px; margin-top: 1px; margin-bottom: 1px; width: 600px;"><strong>Point of View Research Accounting and Auditing is an open access with e-ISSN number <a href="https://drive.google.com/file/d/1QInCkYe7BqLwVDsFjDaLkt6879vsRbFE/view?usp=sharing" target="_blank" rel="noopener">2722-7820</a>. This Journal published in (January, April, July and October). The scope of journal is: Accounting and Auditing Fraud, Taxation, Financial Accounting, Accounting Management, Public Accounting and Systems</strong><strong>, Sharia Accounting, Small and Medium Business Accounting, About Accounting Technology, Auditing, Professional Ethics, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting education. </strong></p> <hr> Accounting Point of View en-US Point of View Research Accounting and Auditing 2722-7820 The Effect of Financial Performance on the Value of Manufacturing Companies https://www.journal.accountingpointofview.id/index.php/povraa/article/view/141 <p>This study aims to determine the effect of financial performance on the value of manufacturing companies in the cosmetics sub-sector on the Indonesian stock exchange. The sample selection technique used was purposive sampling and obtained six cosmetic sub-sector companies with a research period of five years so that 30 samples were obtained in this study. The data analysis method in this study is descriptive analysis, classical assumption test, multiple linear regression analysis. The results showed that the liquidity ratio had a positive and insignificant effect on firm value, profitability had a positive and significant effect on firm value, solvency had a negative and insignificant effect on firm value, and activity had a positive and significant effect on firm value</p> Feronica Fungky Muchsidin Wisda Zulaeha Suwardi Baharuddin Baharuddin N. Ikawidjaya Syahrial Maulana Copyright (c) 2021 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 2021-07-18 2021-07-18 2 3 168 174 10.47090/povraa.v2i3.141