JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Vol 2 No 02 (2015)

Determinan Price to Book Value Perusahaan Manufaktur

Abdurrakhman Abdurrakhman (Unknown)



Article Info

Publish Date
07 Dec 2015

Abstract

A B S T R A C T This study is aimed to test the influence of Current ratio (CR), Return on equity (ROE), Total assets turnover (TATO), and Size towards Price to book value (PBV). Samples are 114 firm firm years data of consumer goods listed companies in Indonesia Stock Exchange (IDX) during the period of 2006-2011 Analysis technique of data used multi linear regression of ordinary least square. This indicate that the available data has fulfilled the prerequisite to use multi-linier regression model. This research demonstrated that ROE and Size partially have significant influence towards the PBV. On the contrary, CR and TATO partially have no significant influence towards PBV. Simultaneously, CR, ROE, TATO, and the size has significant influence towards PBV of Consumer goods companies in IDX during the period of 2006. A B S T R A K Penelitian ini bertujuan untuk menguji pengaruh Rasio Current (CR), Return on equity (ROE), Total omset aset (TATO), dan Ukuran menuju Harga terhadap nilai buku (PBV). Sampel adalah 114 data tahun perusahaan consumer goods di Bursa Efek Indonesia (BEI) tercatat selama periode 2006-2011. Teknik analisis data menggunakan regresi linier multi biasa setidaknya persegi. Ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model regresi multi-linier. Penelitian ini menunjukkan bahwa ROE dan Ukuran parsial memiliki pengaruh yang signifikan terhadap PBV. Sebaliknya, CR dan TATO sebagian tidak memiliki pengaruh yang signifikan terhadap PBV. Secara bersamaan, CR, ROE, TATO, dan ukuran memiliki pengaruh signifikan terhadap PBV perusahaan barang konsumen di BEI selama periode 2006. JEL Classification: M40, O16

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Journal Info

Abbrev

jrap

Publisher

Subject

Economics, Econometrics & Finance

Description

The JRAP (Jurnal Riset Akuntansi & Perpajakan) provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JRAP accepts articles any research methodology that meet the standards established for publication ...