PENGARUH KINERJA KEUANGAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN FOOD AND BEVERAGES

Abstract

This research aimed to find out the effect of Earning Per Share, Price Earning Ratio and Price Book Value on initial return of companies who had IPO or initial offer at Indonesia Stock Exchange.The populatation was companies who had IPO or initial offer at Indonesia Stock Exchange (IDX) in 2018. While, the data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 55 companies as sample. Moreover, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solutions)According to the testing result, it showed Earning Per Share, Price Earning Ratio and Price Book Value were properly used us predictor on fluctuation initial return. Meanwhile, partially, Earning Per Share had negative and significant effect on initial return. On the other hand, Price Earning Ratio had positive but insignificant effect on initial return. Likewise, Price Book Value had positive and insignificant effect on initial return.
Keyword : Earning Per Share, Price Earning Ratio, Price Book Value, Initial Return