ABSTRACT

The aim of this research is to know the effect of financial performance on campany value in manufacturing companies in Indonesia Stock Exchange and Malaysia Stock Exchange by using financial ratio analysis which are leverage ratio using debt to equity ratio, profitability ratio usingreturn on asset, and company size using SIZE. This research was worked by applying multiple linear regression analysis with 63 companies in Indonesia and 59 companies in Malaysia as sample. The result of this research displayed that leverage and profitability significantly takes effect on company value in Indonesia. In other hand, SIZE do not give out any impact on company value. For Malaysia, the result of this research showed that profitability and SIZE makes significant effect on company value, meanwhile leverage do not make effecton company value. This research concluded that profitability significantly does not make different effect on company value in both Indonesia and Malaysia..

Keywords: Company Size, Debt to Equity Ratio, Return On Asset, Company Value.