Analisis Price to Book Value Ratio melalui Net Profit Margin, Return on Asset, and Return on Equity

Adi Santoso


This study aimed to determine the effect of Net Profit Margin, Return on Equity and Return on Assets of the Price to Book Value. This study uses secondary data obtained from the banks financial statements derived from the Indonesian Capital Market Directory (ICMD). The number of overall study sample there were 19 banks
The results found that the NPM and ROE PBV no significant effect. While ROA PBV positive effect. Contribution of all the variables classified, all the independent variables only able to give effect to the PBV ten percent.
Keywords:Return on asset (ROA), Return on equity (ROE), Net profit margin (NPM), Price To Book Value (PBV)

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Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia

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