Open AccessPengaruh Earning per Share, Debt to Equity Ratio, Suku Bunga dan Inflasi terhadap Price to Book Value pada Perbankan di Bursa Efek Indonesia
Author(s) -
Silvi Reni Cusyana,
Suyanto Suyanto
Publication year - 2014
Publication title -
jurnal riset akuntansi dan perpajakan/jrap (jurnal riset akuntansi dan perpajakan)
Language(s) - English
Resource type - Journals
eISSN - 2460-2132
pISSN - 2339-1545
DOI - 10.35838/jrap.v1i02.75
Subject(s) - debt to equity ratio , stock exchange , economics , financial system , price–earnings ratio , equity (law) , nonprobability sampling , financial economics , monetary economics , business , earnings per share , finance , population , political science , law , demography , sociology
The research objective is to prove and explain the effect of earnings per share, debt to equity ratio, interest rates and inflation on the price to book value (corporate banking in Indonesia in 2007-2012. The sampling technique in this research is purposive sampling. The data required in research this is obtained of Indonesian Capital Market Directory (ICMD), Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). the method of data analysis used is multiple linear regression. the study concluded that there is influence of earning per share, debt to equity ratio, interest interest and inflation to price to book value in banking in Indonesia Stock Exchange.
ABSTRAK
Tujuan penelitian adalah membuktikan dan menjelaskan pengaruh earning per share, debt to equity ratio, suku bunga dan inflasi terhadap price to book value (perusahaan perbankan di Indonesia tahun 2007-2012. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Data yang diperlukan dalam penelitian ini diperoleh dari Indonesian Capital Market Directory (ICMD), Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menyimpulkan bahwa ada pengaruh Earning per Share, Debt to Equity Ratio, Suku Bunga dan Inflasi terhadap Price to Book Value pada Perbankan di Bursa Efek Indonesia.
JEL Classification: H83, M12