Abstract: The purpose of this study was to determine the effect of sales growth and Return On Assets (ROA) on the study firm value of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The research method used was descriptive analysis technique and verification. The population in this study is the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2016-2020 period. With a population of 32 companies, the number

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... samples is 12 companies. The analytical tool used in this study is multiple linear regression analysis, coefficient of determination analysis and hypothesis testing, in this study using a partial t test with the help of the Eviews 10 program. The results of this study indicate that sales growth has no significant effect on firm value. Meanwhile, return on assets has a significant and positive relationship to firm value.