PENGARUH EARNING PER SHARE, TOTAL ASSET TURNOVER, NET PROFIT MARGIN, DAN UKURAN PERUSAHAAN TERHADAP PRICE TO BOOK VALUE (STUDI EMPIRIS PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022)
Abstract
Food and beverage sector companies listed on the Indonesia Stock Exchange experienced both increases and decreases in their Price to Book Value (PBV) ratios each year. This research aims to determine the effect of Earning Per Share, Total Asset Turnover, Net Profit Margin, Company Size on Price to Book Value in Food and Beverage Companies during the period of 2018-2022. This type of research involves a comparative study of cause and effect. The population of this research is food and beverage companies for the period 2018-2022. The sample was selected using purposive sampling technique. The sample consisted of 14 companies from 20 food and beverage companies listed on the Indonesia Stock Exchange from 2018-2022. The data analysis techniques employed Multiple Regression Analysis. The data were analyzed using IBM SPSS 26. The research results indicate that earning per share has a significant negative effect on price to book value, total asset turnover does not affect price to book value, net profit margin has a significant positive effect on price to book value, and company size does not affect price to book value.
References
Amaliyah, F., & Herwiyanti, E. (2020). Pengaruh Keputusan Investasi, Ukuran Perusahaan, Keputusan Pendanaan dan Kebijakan Deviden Terhadap Nilai Perusahaan Sektor Pertambangan. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 39–51. https://doi.org/10.33633/jpeb.v5i1.2783.
Atmaja, D., & Afa, S. (2023). Pengaruh ROE, DAR, EPS Terhadap Perusahaan pada Subsektor Perusahaan Ritel Rumah Tangga yang Terdaftar di BEI 2017-2021. https://jurnal.ubd.ac.id/index.php/pros.
Azzahra, A. S., & Agustin, S. (2023). Pengaruh ROA, CR, DER dan TATO Terhadap Nilai Perusahaan Pda Perusahaan Retail Di BEI 2017-2021. 12, 1–19.
Brigham, E. F., & Houston, J. F. (2020). Dasar-dasar Manajemen Keuangan. Jakarta: Salemba Empat.
Hasibuan, S., Ikatrinasari, Z. F., & Press, A. (2020). Desain Sistem Manajemen Kinerja: Kasus Industri Manufaktur dan Jasa. Ahlimedia Book.
Lestari, I. D., Yuli, ) ;, Anggraeni, P., Ayu, ) ;, & Octavia, N. (2023). PENGARUH RETURN ON ASSETS, RETURN ON EQUITY DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. Jurnal Ilmiah Bidang Ilmu Ekonomi, 21(2), 566–578.
Noviyanti, D., & Ruslim, H. (2021). Pengaruh Sturktur Modal, Profitabilitas, Rasio Aktivitas Terhadap Nilai Perusahaan. Jurnal Bisnis Dan Manajemen, 52(11), 92-114.
Puspitaningtyas, Z. (2020). Kemampuan Good Corporate Governance Sebagai Pemoderasi. Yogyakarta: Pandiva Buku.
Rachmawati, N. F., Murdiyanto, E., & Rahmawati, Z. (2022). PENGARUH TATO, DAR DAN ROA TERHADAP PBV PERUSAHAAN YANG TERDAFTAR DIINDEKS LQ 45 BEI 2018-2020. OPTIMAL : Jurnal Ekonomi Dan Manajemen, 2(2), 155–168.
Sari, B. P., & Muslihat, A. (2021). PENGARUH EARNING PER SHARE, UKURAN PERUSAHAAN, DAN NET PROFIT MARGIN TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN PERTAMBANGAN BATUBARA YANG TERDAFTAR DI BEI TAHUN 2012-2019. KRISNA: Kumpulan Riset Akuntansi, 12(2), 218–224. https://doi.org/10.22225/kr.11.2.1154.190-196.
Sukamulja, S. (2019). Analisis Laporan Keuangan Sebagai Dasar Pengambilan Keputusan Investasi. Yogyakarta: Andi
Toni, N. et al. (2021). Praktik Perataan Laba (Income Smoothing) Perusahaan. Indramayu : Adab.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Prosiding Seminar Nasional Fakultas Ekonomi dan Bisnis
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
