Faktor-faktor yang mempengaruhi price to book value

  • Irma Christiana Program Studi Manajemen, Universitas Muhammadiyah Sumatera Utara
  • Linzzy Pratami Putri Program Studi Manajemen, Universitas Muhammadiyah Sumatera Utara

Abstrak

Purposes  :  This study aims to examine the effect of return on equity, debt to equity ratio, and earnings per share on price to book value. The test is partial and simultaneous. 
Methods   :  Sampling technique in this research is purposive sampling. In this way, the number of samples is 8 retail companies listed on the Indonesia Stock Exchange (IDX) during the period 2012-2016. A multiple linear regression technique is used to analyze research data. 
Findings  :  An important conclusion from the results of this study indicates that partially, the effect of return on equity on price to book value ratio is significant, but debt to equity ratio and earnings per share are not significant effect on price to book value ratio. However, simultaneously there is a significant effect of return on equity, debt to equity ratio and earnings per share on price to book value ratio.  Keywords  :  Return on equity, Debt to equity ratio, Earning per share, Price to book value ratio.
10.5281/zenodo.1064186  

##plugins.generic.usageStats.downloads##

##plugins.generic.usageStats.noStats##
Diterbitkan
2017-11-22
##submission.howToCite##
CHRISTIANA, Irma; PUTRI, Linzzy Pratami. Faktor-faktor yang mempengaruhi price to book value. Jurnal Studi Akuntansi & Keuangan, [S.l.], v. 1, n. 1, p. 11-20, nov. 2017. ISSN 2597-7601. Tersedia pada: <http://ejurnal.id/index.php/jsak/article/view/97>. Tanggal Akses: 13 apr. 2021
Bagian
Artikel