PENGARUH RASIO KEUANGAN TERHADAP PRICE EARNING RATIO PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2014
Abstract: Analysis of
fundamental factors are based on the company’s financial statements can be
analyzed through the analysis of financial ratios and other measures such as
cash flow to measure the financial performance of the company. Financial ratios
grouped into five types: Liquidity Ratios, Activity Ratios, Profitability
Ratios, Solvency ratio, and the ratio of the Market. Ratio analysis enables
financial managers and stakeholders to evaluate the financial condition would
indicate healthy or failure of a company. Fundamental analysis is pretty much
use the analysis of ratios. One of the most commonly used ratio is the ratio of
price to net earnings (Price Earning Ratio / PER), because it is quite easily
understood by investors or prospective investors. purpose of the study to
determine the effect the Current Ratio, Debt To Equity Ratio, Total Asset
Turnoverdan Return On Equity Against Price Earning RatioPada Manufacturing
Companies Listed on the Stock Exchange Year 2012-2014 “.
This research was conducted at PT. Indonesia Stock Exchange (BEI)
.Variabel research meliputi Current Ratio, Debt To Equity Ratio, Total Asset
Turnover, Return On Equity danPrice Earning Ratio. The data used is secondary
data sampling method is purposive sampling with a sample of 65. The data
collection technique using the documentation, with data analysis techniques
using classic assumption test, the coefficient of determination, F-test, t
test, and multiple regression analysis. The results of the analysis states that
the variable Current Ratio, Debt To Equity Ratio, Total Asset Turnover does not
affect the Earning Price Ratio, while the variable return on equity positively
affects Earning Price Ratio.
Keywords: Current Ratio; Debt
To Equity Ratio; Total Asset Turnover; Return On Equity; Price Earning Ratio
Penulis: Ni Putu Yuria Mendra
Kode Jurnal: jpakuntansidd160621
