PENGARUH RELATED DEBT TRANSACTION, CASH FLOW OPERATION DAN RETURN ON ASSET TERHADAP PRICE BOOK VALUE PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

Zianka Helmiyani S, 1900861201193 (2023) PENGARUH RELATED DEBT TRANSACTION, CASH FLOW OPERATION DAN RETURN ON ASSET TERHADAP PRICE BOOK VALUE PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022. skripsi thesis, Universitas BATANGHARI Jambi.

Text (PENGARUH RELATED DEBT TRANSACTION, CASH FLOW OPERATION DAN RETURN ON ASSET TERHADAP PRICE BOOK VALUE PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022) Zianka Helmiyani S.pdf - Published Version Download (1MB)

Abstract

ABSTRACT This research refers to the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX), which is a company whose business unit sells people's necessities of life in the form of food and beverages. This study will use the first 4 financial ratios, namely Related Debt Transaction (RDT), Cash Flow Operation (CFO), Return On Assets (ROA) and Price Book Value (PBV). Where the Related Debt Transaction is the ratio used to measure the company's special transactions. Cash Flow Operation (CFO) is the ratio used to measure how well a company generates money from its business, Return On Assets (ROA) is the ratio used to measure the ability of a company's assets to generate net profit. Price Book Value (PBV) is the ratio used to compare stock prices to the book value of a company. This study will use 3 independent variables, namely Related Debt Transactions, Cash Flow and Return On Assets to the Price Book Value of the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange for the 2018-2022 period. This research is to see how the influence of Related Debt Transactions, Cash Flows and Return on Assets on Book Value Prices. The author draws the hypothesis that Related Debt Transactions, Cash Flow and Return On Assets have a significant effect on Price Book Value. The research methodology used is descriptive analysis method and statistical analysis method. The data used is secondary data. Hypothesis testing was carried out using the F test and t test, with a significance level (α) of 5%. Data analysis used statistical data processing software, namely SPSS version 25 for windows. The results of the study prove that the variables Related Debt Transactions, Cash Flow and Return On Assets have a simultaneous effect on Price Book Value. Partially, the variables Related Debt Transactions and Return On Assets have an effect on the Price Book Value, while Cash Flow has no significant effect on the Price Book Value for the 2018-2022 period. The influence of the variables Related Debt Transaction, Cash Flow and Return On Assets Price Book Value 55.60%. While the remaining 44.40% is explained by other variables outside the model.

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