Journal of Economic, Bussines and Accounting (COSTING)
Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)

APAKAH UKURAN PERUSAHAAN DAPAT MEMODERASI EFEK RETURN ON ASSET TERHADAP PRICE TO BOOK VALUE?

Jumsiani, Jumsiani (Unknown)
Kadir, Muh. Akob (Unknown)
Idris, Ma’ruf (Unknown)



Article Info

Publish Date
02 Dec 2024

Abstract

This study aims to test and analyze the influence of Company Size as a Moderating Variable Between Return On Asset (ROA) on Company Value (PBV) in Automotive and Component Companies on the Indonesia Stock Exchange. The type of research used is a quantitative approach, the population in this study is 16 Automotive and Component Companies on the Indonesia Stock Exchange, the sampling technique uses the saturated sample method with a sample number of 16 companies. The analysis used in hypothesis testing is a regression analysis of MRA panel data with the help of Eviews 13 Software. The results of the analysis provide evidence that Return on Asset (ROA) has a negative effect not significantly on Company Value (PBV), The size of the company can be proven to strengthen the relationship between Return on Asset and Company Value (PBV) . Keywords: Return on Asset (ROA), Firm Value, PBV, Firm Size

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...