Abstract :
ABSTRAK
Penelitian ini dilakukan dengan tujuan untuk mengetahui sejauh mana
kesignifikanian yang terjadi pada pengaruh Current Ratio, Debt to Equity Ratio,
dan Return On Asset terhadap Nilai Perusahaan (Studi pada Perusahaan Food
and Beverage Yang Terdaftar Di Bursa Efek Indonesia)
Penelitian ini menggunakan metode regresi berganda, dengan alat Eviews 10.
Sampel ditentukan berdasarkan purposive sampling. Sample perusahaan dalam
penelitian ini menggunakan sektor manufaktur tahun 2012-2017 dengan jumlah
sample 5 perusahaan.
Hasil penelitian ini membuktikan bahwa variabel Current Ratio (CR)
berpengaruh negatif signifikan terhadap Price to Book Value (PBV), Debt to
Equity Ratio (DER) berpengaruh positif tetapi tidak signifikan terhadap Price to
Book Value (PBV), dan Return On Asset (ROA) berpengaruh positif dan
signifikan terhadap Price to Book Value (PBV).
Kata Kunci : Current Ratio, Debt to Equity Ratio, Return On Asset dan
Price to Book Value (PBV)
ABSTRACT
This research was conducted with the aim to find out the extent of the
significance that occurred in the influence of Current Ratio, Debt to Equity
Ratio, and Return On Assets on Company Value (Study of Food and Beverage
Companies Listed on the Indonesia Stock Exchange).
This study uses multiple regression methods, with Eviews 10. The sample is
determined based on purposive sampling. Company samples in this study used
the manufacturing sector in 2012-2017 with sample of 5 companies.
The results of this study prove that the Current Ratio (CR) variable has a
significant negative effect on Price To Book Value (PBV), Debt to Equity Ratio
(DER) has a positive but not significant effect on Price To Book Value (PBV),
and Return On Assets (ROA) has a positive and significant effect on Price To
Book Value (PBV).
Key Words : Current Ratio, Debt to Equity Ratio, Return On Assets and Price
to Book Value (PBV)