ANALISIS PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSETS, FIRM SIZE DAN CURRENT RATIO TERHADAP PRICE TO BOOK VALUE

Abstract

This research aims to test and analyze the influence of Debt Equity Ratio, Return on Assets, Firm Size and Current Raito on Price To Book Value. The research method applied is causal. The population in this research is IDX 30 Indexed Companies Listed on the IDX with a total of 30 companies, for the period 2020- 2022. The sampling technique used was Accidental Sampling with a sample size of 30 companies. Multiple Linear Regression Method. The research results concluded that the Debt to Equity Ratio had a negative and significant effect on Price to Book Value. Return On Assets has a positive and significant effect on Price to Book Value. Company size has a positive and insignificant effect on Price to Book Value. Current Ratio has a positive and insignificant effect on Price to Book Value.