PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN RETURN ON ASSET TERHADAP NILAI PERUSAHAAN

(Studi Empiris Pada Perusahaan Sub Sektor Perhotelan, Pariwisata dan Restoran yang Terdaftar di Bursa Efek Indonesia Periode 2012 – 2016)

Abstract

This analysis is an assessment of the financial statements of companies or companies in an industrial sector. Based on this, the authors conduct research with the aim to determine the effect of financial ratios on Corporate Value in Sub Sector Tourism, Hotels and Restaurants listed on the Stock Exchange Period 2012-2016.  In this research using multiple linear regression analysis technique which then data processed using program StataCorp Stata 14.1 and Microsoft Excel for Windows 2010. The data used is the secondary data with the number of samples of 18 companies. This research uses Purposive Sampling method. The results of this study indicate that there is significant influence between Current Ratio and Debt to Equity Ratio to Company Value. Meanwhile Return On Asset have no significant effect on Company Value.