PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGES

Maslahatul  Umma; Sugiyono Sugiyono

Maslahatul Umma
Sugiyono Sugiyono

Keywords: debt to equity ratio, current ratio, eturn on total asset, return on total equity, price to book value

Abstract

Company financial statement is the reflection of company financial performance. The financial performance is described in the form of financial ratio. this research is aimed to test and to find out the influence of DER, CR, ROA and ROE to the firm value which has been proxy by PBV.This research is a comparative casual research. the samples are 14 food and beverages companies which are listed in Indonesia Stock Exchange in 2011-2015 periods which has been done by using purposive sampling technique. The data analysis technique has been carried out by using multiple regressions analysis.The result of the research shows that the variables of DER, CR, ROA and ROE are simultaneously give significant influence to the firm value which has been proxy by price to book value (PBV). Furthermore, the result of this research shows that partially the variables of DER, CR, ROA and ROE give significant influence to the firm value which has been proxy by price to book value (PBV).
Keywords:debt to equity ratio, current ratio, return on total asset, return on total equity, price to book value.