Detail Inovasi Perguruan Tinggi


Tema: Akuntansi
Judul: Pengaruh Earning Per Share, Return On Equity, Debt To Equity Ratio dan Size Terhadap Price To Book Value
Perguruan Tinggi: Sekolah Tinggi Ilmu Ekonomi Kesatuan
Jenis/sdm: dosen/0403036301

Tahun: 2013

This research aims to test the influence of fundamental factors (earning per share, return on
equity, debt to equity ratio and size) to price to book value. Population of this study is all food and
beverage manufacturing firm listed on Indonesia Stock Exchange during 2006-2010. Using of
empirical study of 12 firm of food and beverage with analysis method multiple regression and
analysis using software SPSS 17.0.
The results of regression analysis showed that earning per share, return on equity, debt to equity
ratio and size variables have significant impact on Price to Book Value with 93,6% of adjusted R2.
Individually earning per share, return on equity and debt to equity ratio have a positive relation
and significant to Price to Book Value while size has negative relation and insignificant to price to
book value.
Keywords: earning per share, return on equity, debt to equity ratio, size, price to book value,
multiple regression