Abstract :
The purpose of this study is to analyze the impact of the capital structure (Debt to Ratio and Debt to Equity Ratio) to the value of the firm (Price Book Value) on manufacturing companies listed in the Indonesia Stock Exchange period 2009 to 2010. Technique is the determination of the sample used purposive sampling technique with samples obtained by 45 manufacturing companies. Hypothesis testing methods used in this study is the method of analysis regresis with the test results, the hypothesis of (DR to the PBV) and (DER to the PBV) indicates that the negative impact of capital structure and significant to the value of firm or H1 received.