PENGARUH TRANSAKSI ISTIMEWA, CASH FLOW OPERATION (CFO), DAN PROFITABILITAS TERHADAP PRICE BOOK VALUE (PBV) PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020

Lisa Apriyanti, Lisa Apriyanti (2022) PENGARUH TRANSAKSI ISTIMEWA, CASH FLOW OPERATION (CFO), DAN PROFITABILITAS TERHADAP PRICE BOOK VALUE (PBV) PADA SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020. skripsi thesis, Universitas batanghri.

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Abstract

ABSTRACT Lisa Apriyanti/ 1500861201369/ Faculty of Economics University Batanghari Jambi/ Influence of Special Transactions, Cash Flow Operation (CFO) and Profitability against Price Book Value (PBV) in sub-sectors Food and Beverages Listed on idx Period 2016-2020/ 1st Advisor Dr. Hj. Arna Suryani SE, M.Ak, CA/2nd Advisor Masnun, SE, M.S, Ak. The purpose of this study is to analyze related party transactions, Cash Flow Operation (CFO) and Return On Asset (ROA) simultaneously affect Price Book Value (PBV) in food and beverage industry companies listed on the IDX for the period 2016-2020 and to analyze the influence of related party transactions, Cash Flow Operation (CFO) and Return On Asset (ROA) partially affect price book value (PBV) in food and beverage industry companies listed on the IDX for the period 2016-2020. The Data used in this research is the annual financial statements such as the balance sheet and the profit and loss in in food and beverage industry companies. The data source in this research is the official website of the Indonesian Stock exchange. This research used a multiple linear regression analysis tool used to figure out the direction of the relationship between the independen variable of the dependen variabel. Then, to answer the purpose of this research is used the F-test anf t-test and koefisien determinasi. The food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) is a company whose business unit sells people's living needs in the form of food and drink. The selection of this company is because Indonesia is a country that has natural resources that have the potential to prosper its population and even the world. Regression result of Y = -3,582 + 0,207 X v 1 – 0,109 X 2 - 0,009 X + e meaning is related party transactions, Cash Flow Operation (CFO) and Return On Asset (ROA) against Price Book Value (PBV). In other words, stock return variables can be explained or influenced by variables is related party transactions, Cash Flow Operation (CFO) and Return On Asset (ROA) of 6,3%, while the remaining 93,6% is explained or influenced by other variables that are not studied. Related party transactions, cash flow operations (CFO) and Return On Asset (ROA) together have a significant effect on price book value (PBV) of 6.3%, while the remaining 93.6% is explained or affected by other variables that are not studied. Related party transaction partially has no significant effect on price book value (PBV) of 20.7%, cash flow operation (CFO) partially has no significant effect on price book value (PBV) of 10.9% and Return On Asset (ROA) partially has no significant effect on price book value (PBV) of 0.9%.

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