Pengaruh Return On Equity (ROE), Current Ratio (CR) dan Debt To Equity Ratio (DER) Terhadap Nilai Perusahaan (Studi Pada Perusahaan Manufaktur Sektor Makanan Dan Minuman Periode 2015-2017

  • Nurhayati Nurhayati STIE Widya Gama Lumajang
  • Khoirul Ifa STIE Widya Gama Lumajang
  • Ratna Wijayanti DP STIE Widya Gama Lumajang
Keywords: ROE, CR, DER and PBV

Abstract

This research was conducted based on two considerations namely, first, the phenomenon that there are still many manufacturing industry companies listed on the Indonesia Stock Exchange that are under value because they have a lower market value than the book value. Second, there are still results of previous research on the effect of ROE, CR, and DER on inconsistent Corporate Values. This study aims to analyze the effect of ROE, CR, and DER on PBV. The study was conducted using purposive sampling as many as 11 of the 19 food and beverage sector manufacturing companies listed on the Indonesian stock exchange in 2015 to 2017. The analytical tool used was a multiple linear regression model. The main findings of this study are; the effect of ROE on PBV is positive and significant. The effect of CR on PBV is positive and significant, DER does not significantly affect PBV.

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Published
2019-12-05
Section
Articles