ANALISIS PENGARUH RASIO KEUANGAN TERHADAP NILAI PERUSAHAAN (Studi Kasus pada Emiten Sub Sektor Rokok Tahun 2011-2016)
| Main Authors: | Ulfa, Anisa; Fakultas Ekonomi Universitas Gunadarma, Pradita, Afrila Eki; Fakultas Ekonomi Universitas Gunadarma |
|---|---|
| Other Authors: | Institute of Economic Science Nusa Megarkencana |
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Ilmiah Ekonomi dan Kewirausahaan
, 2018
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| Online Access: |
http://ejournal.stienusa.ac.id/index.php/ekowir/article/view/137 http://ejournal.stienusa.ac.id/index.php/ekowir/article/view/137/104 |
Daftar Isi:
- ABSTRACT The financial statements are used to provide information to internal parties such as managers or leaders and external parties like investors, creditors, governments, employees and so on. The aim of this study to analyze the financial ratios that affect the value of the company. Variable independent are used in this study include Current ratio (CR) , Debt Equity Ratio (DER), Net Profit Margin (NPM), and its dependent variable include Company Value (PBV). The analysis used multiple linear regression analysis using SPSS software. The results of the research show that partially CR and NPM variables have a positive effect on firm value while the DER variable has no effect. Simultaneous test shows that independent variable has significant effect to company value. Keywords: current ratio, debt equity ratio, net profit margin, price to book value