PENGARUH FINANCIAL RATIOS DAN SIZE TERHADAP PRICE TO BOOK VALUE (STUDI PERUSAHAAN LQ45 YANG TERDAFTAR DI BEI PERIODE 2010-2013)

Abstract

This research is to test the effect of financial ratios with proxy Current Ratio, Debt to equity ratio, Return on equity, Retained earnings/Total asset and size to Price to book value at LQ45 companies listed in Indonesian Stock Exchange for period 2010-2013.The Population of this research are all companies listed in Indonesian Stock Exchange. Sampling technique used in the research is purposive sampling so that yield 45 sample company of LQ45.The data are analysed with multiple regression by means of SPSS.The results indicate that Partially Return on equity have signifikan to Price to book value,Conversely Current ratio, Debt to
equity ratio, Retained earnings/Total asset dan size does not have significant influence towards price to book value. Simultaneously Current ratio, Debt to equity ratio, Return on equity, Retained earning/Total asset dan size have significant influence to Price to book value.