PENGARUH CURRENT RATIO, RETURN ON ASSET DAN DEBT TO EQUITY TERHADAP PRICE BOOK VALUE (Studi kasus pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2016-2020)

Authors

  • Eni Widiya W Universitas Muhammadiyah Surabaya
  • Nur Indah F Universitas Muhammadiyah Surabaya
  • Tiffany Olivia H Universitas Muhammadiyah Surabaya
  • Abd Rosyid Universitas Muhammadiyah Surabaya
  • Zein Yasir Universitas Muhammadiyah Surabaya

Keywords:

price book value, current ratio, return on assets, debt to equity ratio

Abstract

This study aims to examine the effect of CR, ROA, DER on PBV. The research sampling technique is a method with a purposive sampling technique where there are criteria for the population being sampled. The research sample is a food and beverage company listed on the Indonesia Stock Exchange (IDX). The companies listed on the Indonesia Stock Exchange during the 2016-2020 period consisted of 30 companies, with a total final sample of 40 during the 5 year research period. Data analysis techniques using the Estimate Test Model, Classic Assumption Test, Multiple Linear Using secondary regression data using Stata. The research findings show that (1) CR has a significant effect on PBV, (2) ROA has a significant effect on PBV, (3) DER has a significant effect on PBV.

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References

Erlinda, A. D., & Idayati, F. (2022). Pengaruh Kinerja Keuangan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Food and Beverages Di Bei. Jurnal Ilmu Dan Riset Akuntansi, 11(5), 1–18.

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Muhammad Rizky Novalddin, Muhammad Nurrasyidin, & Meita Larasati. (2020). Pengaruh Current Ratio, Return on Asset, Earning Per Share, Dan Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 2015-2019. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 4(1), 54–67. https://doi.org/10.33059/jensi.v4i1.2662

Yuliani, Y. Y. (2017). Analisis Struktur Modal Perusahaan Industri Makanan Dan Minuman Di Bursa Efek Indonesia. Ekspektra : Jurnal Bisnis Dan Manajemen, 1(2), 81–88. https://doi.org/10.25139/ekt.v0i0.135

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Published

2023-02-05

How to Cite

Eni Widiya W, Nur Indah F, Tiffany Olivia H, Abd Rosyid, & Zein Yasir. (2023). PENGARUH CURRENT RATIO, RETURN ON ASSET DAN DEBT TO EQUITY TERHADAP PRICE BOOK VALUE (Studi kasus pada perusahaan food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2016-2020). Nusantara Hasana Journal, 2(9), 109–114. Retrieved from https://nusantarahasanajournal.com/index.php/nhj/article/view/766

Issue

Vol. 2 No. 9 (2023): Nusantara Hasana Journal, February 2023

Section

Articles

License

Copyright (c) 2023 Eni Widiya W

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