PENGARUH TOTAL ASSETS TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE (PBV) DAN RETURN ON ASSETS (ROA) SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA

dc.contributor.authorSaragi, RamaJaya
dc.date.accessioned2022-07-07
dc.date.available2022-07-07
dc.date.issued2019
dc.identifier.uri https://repositori.unhar.ac.id/handle/232/pengaruh-total-assets-turnover-dan-debt-to-equity-ratio-terhadap-price-to-book-value-pbv-dan-return-on-assets-roa-sebagai-variabel-intervening-pada-perusahaan-manufaktur-sektor-aneka-industri-yang-terdaftar-di-bursa-efek-indonesia
dc.description.abstract The purpose of this study was to determine the effect of TATO and DER on PBV both directly and indirectly through ROA in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange. The number of samples in this study were 26 companies during the 4-year study period so that there were 104 sample observations. The analysis technique used is Path Analysis. The results showed that Total Asset Turnover had a positive and significant effect on Price to Book Value. Debt to Equity Ratio has a positive and significant effect on Price to Book Value. Total Asset Turnover has a significant effect on Return on Assets. Debt to Equity Ratio has a significant effect on Return on Assets. Return on Assets has a positive and significant effect on Price to Book Value. Total Asset Turnover has no indirect effect on Price to Book Value through Return on Assets. Debt to Equity Ratio has no indirect effect on Price to Book Value through Return on Assets. en_US
dc.language.isoenen_US
dc.publisherUniversitas Harapan Medanen_US
dc.subjectTaxationen_US
dc.titlePENGARUH TOTAL ASSETS TURNOVER DAN DEBT TO EQUITY RATIO TERHADAP PRICE TO BOOK VALUE (PBV) DAN RETURN ON ASSETS (ROA) SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN MANUFAKTUR SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA en_US
dc.typeKarya Ilmiahen_US


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