ANALISIS DEBT TO EQUITY RATIO (DER), RETURN ON EQUITY (ROE), RETURN ON ASSET (ROA) DAN UKURAN PERUSAHAAN DALAM MENINGKATKAN NILAI PERUSAHAAN PADA PERUSAHAAN PT BERKAH MAKMUR AMANDA

The increasing value of the company can be caused by several internal factors, namely company, one of the factors of firm value is the level of profitability and solvency. Profitability is the company's ability to generate profits over a certain period. Profitability used is Return On Assets (ROA) and Return On Equity (ROE). The solvency used is the Debt to Equity Ratio (DER). Another factor that affects firm value is firm size. The impact of profitability, solvency and firm size in increasing firm value is a very important thing that must be considered by the company, because profitability and financial health related to debt are a fixed goal of the company and firm size involves financial statements made by each company. This study aims to determine profitability, solvency and firm size in increasing firm value at PT Makmur Berkah Amanda. The type of research used is qualitative research. While the object of this research is PT Makmur Berkah Amanda. The data analyzed in the form of financial statements of profitability ratios, solvency and company size for the period 2019, 2020 and 2021. The results show that the return on assets and return on equity has increased every year, the price-earnings ratio has fluctuated and the price to book value also fluctuated every year. This is because the percentage increase in net income is greater than the percentage increase in the number of outstanding shares.  Keywords : Debt to Equity Ratio (DER), Return On Asset (ROA), Return On Equity (ROE), Company Size (Size), Firm Valu