THE RELATION OF PROFITABILITY AND SOLVABILITY TO PRICE EARNING RATIO AND PRICE TO BOOK RATIO (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE) | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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THE RELATION OF PROFITABILITY AND SOLVABILITY TO PRICE EARNING RATIO AND PRICE TO BOOK RATIO (AN EMPIRICAL STUDY ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE)


Pengarang

GEUBRINA RIA ANDARINT - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

1101103040011

Fakultas & Prodi

Fakultas / / PDDIKTI :

Subject
-
Kata Kunci
-
Penerbit

Banda Aceh : Universitas Syiah Kuala., 2015

Bahasa

Indonesia

No Classification

-

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The aim of this study is to examine the influence of profitability ratio and solvability ratio, both collectively and partially on price earning ratio and price to book ratio on manufacturing company listed on the indonesia stock exchange,the data of this study was collected from annual financial statements and Indonesia capital market directory between 2011 and 2013.
This study used secondary data to test constructed hypothesis. A multiple regression analysis has been performed to analysisa sample of 57 manufacturing companies listed on the Indonesia stock exchange, based on the purposive sampling. The statistical tool used was SPSS 17.0.
The results show that financial information regarding the companies’ profitability ratio (return on equity) has positive significant influence while solvability ratio (debt to equity ratio) has negative significant influence on the price earning ratio and price to book ratio. The result also show the R-Square of second model (PBR as the dependent) is better at reflected profitability and solvability ratio than the first model (PER as dependent). The limitation of this study are the study only use manufacturing company as study’s object, the time span only three years and there are more independent variable that may influence on PER and PBR.

Keywords : profitability ratio, solvability ratio, price earning ratio, price to book ratio

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