Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan

Authors

  • Kukuh Wahyu Nugroho Univeristas SIngaperbangsa Karawnag
  • Didit Supriyadi Universitas Singaperbangsa Karawang
  • Chaerudin Chaerudin Universitas Singaperbangsa Karawang

DOI:

https://doi.org/10.32662/gaj.v6i1.3137

Keywords:

Return onAseset, Debt to Equity Ratio, Current Ratio, Price To Book Value

Abstract

This study aims to determine the influence of Financial Statement Ratios, which consist of Profitability Ratios (Return On Assets), Solvability Ratios (Debt to Equity Ratio) and Liquidity Ratios (Current Ratio) to Firm Value (Price to Book Value), both in partially or simultaneously terms, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2017 - 2020. The study was conducted on financial ratio data, with the independent variables are Return On Assets (ROA), Debt to Equity Ratio (DER) and Current Ratio (CR) and also the dependent variable is Price to Book Value (PBV), which is obtained from audited financial statements for the period 2017 - 2020. The analytical method that the researcher uses is multiple linear analysis by carrying out several tests, such as the classical assumption test, T test and F test. The result indicates that Profitability Ratios (ROA), Solvability Ratios (DER) and Liquidity Ratios (CR) have significant effect on Firm Value (PBV), either partially or simultaneously.

Author Biographies

Kukuh Wahyu Nugroho, Univeristas SIngaperbangsa Karawnag

Mahasiswa Magister Manajemen Universitas Singaperbangsa Karawang

Didit Supriyadi, Universitas Singaperbangsa Karawang

Dosen Magister Manajemen Universitas Singaperbangsa Karawang

Chaerudin Chaerudin, Universitas Singaperbangsa Karawang

Dosen Magister Manajemen Singaperbangsa Karawang

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Published

2023-04-30

How to Cite

Nugroho, K. W., Supriyadi, D., & Chaerudin, C. (2023). Pengaruh Rasio Keuangan Terhadap Nilai Perusahaan. Gorontalo Accounting Journal, 6(1), 133–141. https://doi.org/10.32662/gaj.v6i1.3137

Issue

Volume 6 Nomor 1 April 2023

Section

Articles

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