Pengaruh Dividend Payout Ratio dan Debt to Asset Ratio terhadap Price to Book Value pada PT Astra International Tbk

  • Fitriana Dewi Novianti Novianti Program Studi D3 Keuangan dan Perbankan, Politeknik Negeri Bandung
  • Benny Barnas Jurusan Akuntansi, Politeknik Negeri Bandung
  • Djoni Djatnika Jurusan Akuntansi, Politeknik Negeri Bandung
Keywords: DPR, DAR, PBV

Abstract

This research was to know and analyze the effect of Dividend Payout Ratio and Debt to Asset Ratio on Price to Book Value. This study uses a quantitative descriptive method with reference to the financial statements of PT Astra International Tbk for the period 2014-2021. These financial reports are used as a source of obtaining data that will be processed into information in this research. The data analysis technique used multiple linear regression, classical assumption test, t test and F test. The results of the study partially Dividend Payout Ratio (DPR) has positive effect on Price to Book Value (PBV), while Debt to Asset Ratio (DAR) partially has a positive and significant effect on Price to Book Value (PBV). Simultaneously, Dividend Payout Ratio (DPR) and Debt to Asset Ratio (DAR) have a positive and significant effect on Price to Book Value (PBV)

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Published
2022-07-24
How to Cite
Novianti, F. D. N., Barnas, B., & Djatnika, D. (2022). Pengaruh Dividend Payout Ratio dan Debt to Asset Ratio terhadap Price to Book Value pada PT Astra International Tbk. Indonesian Journal of Economics and Management, 2(3), 561-572. https://doi.org/10.35313/ijem.v2i3.3750