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Pengaruh Current Ratio, Return on Equity, Debt to Equity Ratio dan Ukuran Perusahaan terhadap Price Book Value Witri Aryani; Mia Laksmiwati
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2021): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i1.397

Abstract

Purpose: This study aimed to determine the effect of CR, ROE, DER and Company Size on PBV of Public Companies in Chemical Sub Sector Listed on the Indonesia Stock Exchange Period 2013-2017. Research Methodology: The sampling technique used was a purposive sampling method. The researched population was 11 companies and the samples used were 8 Public Chemical Sub Sector Companies Listed on the Indonesia Stock Exchange. The data used was multiple linear regression analysis, tested using the Statistical Package for the Social Science (SPSS) and Microsoft Excel 2016. In addition, the data used were secondary data in the form of complete financial statements during the 2013-2017 period. Results: The study results indicate that the DER variable has a positive and significant effect on PBV. Company Size has a positive and significant effect on PBV. In contrast, the CR and ROE variable do not affect the PBV.
Pengaruh Total Asset Turnover, Debt to Equity Ratio, Return on Asset, Firm Size dan Cash Ratio terhadap Dividend Payout Ratio pada Perusahaan yang Tergabung dalam Indeks Kompas-100 di Bursa Efek Indonesia Periode 2013-2018 Wandi Jackson; Mia Laksmiwati
Studi Akuntansi, Keuangan, dan Manajemen Vol 1 No 1 (2021): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v1i1.398

Abstract

Purpose: This study aimed to determine the effect of total asset turnover, debt to equity ratio, return on assets, firm size and cash ratio on dividend payout ratio in companies included in the Kompas-100 Index on the Indonesia Stock Exchange 2013-2018. Research Methodology: Purposive sampling was used to collect data. Based on the criteria established and obtained, samples from ten public companies in the index Kompas-100 representing the total number of up to 100 companies were obtained. The testing of hypotheses was used as the instrument for analysis, processed through SPSS version 20 and Microsoft Excel 2010. Results: This study indicates that FS has a negative and significant influence on the DER, while the TATO, DER, ROA, and CR do not influence the DPR.