Jurnal Bisnis Manajemen dan Akuntansi
Vol 6 No 1 (2024): Jurnal Bisnis Manajemen dan Akuntansi

PENGARUH CURRENT RATIO (CR) DAN RETURN ON EQUITY (ROE) TERHADAP PRICE TO BOOK VALUE (PBV) PADA PT XYZ PERIODE 2012-2021

Sulaeman, Dede (Unknown)



Article Info

Publish Date
25 May 2024

Abstract

This study aims to determine whether there is an influence of the Current Ratio (X1) on the Price to Book Value (Y). The research design used in this research is the associative research design. Source data obtained through website www.idx.co.id period 2012-2021. Data analysis used is ratio analysis, double linear regression analysis assisted by SPSS version 18. The results show that the Current Ratio (X1) shows a positive and significant influence on the Price to Book Value (Y) can be seen from the thitung results > ttable (6,207 > 2,024). The Return on Equity (X2) shows a significant and positive effect on the price to book value (Y), as seen in the thinning results > tables (2,964 > 2,024. Simultaneously, the variables Current ratio and Return of Equity influenced the Price-to-Book Value(Y) from the calculations > Ftable (20,352 > 3,25). Based on the results of the study, it can be concluded that the variable Current Relation(X1) and the return on equity (X2) have an influence over the price of book value(Y). Keywords: Current Ratio, Return on Equity, Price to Book Value

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Journal Info

Abbrev

JUBISMA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal JUBISMA diterbitkan oleh LPPM Universitas Insan Pembangunan Indonesia merupakan Jurnal Ilmu Manajemen dan Akuntansi fokusnya di bidang Manajemen dan Akuntansi yang memuat hasil penelitian murni dan terapan dengan scope : Manajemen Sumber Daya Manusia, Manajemen Keuangan, Manajemen ...