“PENGARUH RETURN ON ASSETS (ROA), TOTAL ASSETS, DAN CURRENT RATIO (CR) TERHADAP PRICE BOOK VALUE (PBV) DENGAN DEBT TO EQUITY RATIO (DER) SEBAGAI VARIABEL MODERATING ” (Studi Kasus Pada Perusahaan Subsektor Transportasi Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2009-2014)
| Main Author: | FEBRIYANTI, HENNI |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/10645/1/RETURN%20ON%20ASSETS%20%28ROA%29%2C%20TOTAL%20ASSETS%2C%20DAN%20CURRENT%20RATIO%20%28CR%29%20TERHADAP%20PRICE%20BOOK%20VALUE%20%28PBV%29%20DENG.PDF https://eprints.untirta.ac.id/10645/ |
Daftar Isi:
- The research of formulation problems originating from the problem of the fluctuations the value of the company fairly consistent Transportation recorded in BEI period 2009-2014. From the problems of the research done deep research and search previous theory then formulated 6 hypothesis H1, H2, H3, H4, H5, and H6 .This research method that is associative research using a sample of 14 companies the period 2009-2014 of a population of 33 companies. The dependent variable are Price Book Value (Y), the independent variable are Return on Assets (X1), Total Assets (X2), and Current Ratio (X3). In Moderating Regression Analysis and moderating variables is Debt to Equity Ratio (Z). The result of the processing of data showed that Return On Assets (ROA) does not affect the Price Book Value (PBV), Total Assets significant negative effect on Price Book Value (PBV), the Current Ratio (CR) has a negative influence significantly to Price Book Value (PBV), debt to Equity Ratio (DER) are not able to moderate the relationship Return on Assets (ROA) to Price Book Value (PBV), debt to Equity Ratio (DER) are not able to moderate the relationship Total Assets to Price Book Value (PBV), and debt to Equity ratio (DER) is able to moderate the relationship Current ratio (CR) to Price Book Value (PBV) in service companies sector financial institutions sub-sector bank the period 2009-2014.