PENGARUH CURRENT RATIO, TOTAL ASSET TURNOVER, DAN UKURAN PERUSAHAAN TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN DI BURSA EFEK INDONESIA (BEI)

Abstract

This study aims to determine whether there is the effect of Current Ratio (CR), Total Assets Turnover (TATO), and Company Size on Price To Book Value (PBV) in plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The population in this study were 16 companies and the samples used were 14 companies. The analytical method used is by using multiple linear regression using version 20 of Microsoft Excel 2016 and SPSS (Statistical Package For The Social Science) and using the Backward method. The results showed that Total Assets Turnover and Company Size had a significant effect on Price To Book Value. While the Current Ratio has no effect on the Price To Book Value in plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017.