PENGARUH CR, ROA DAN EPS TERHADAP NILAI PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI
Main Article Content
Abstract
This research was conducted with the aim of knowing the effect of Current Ratio (CR),
Return on Assets (ROA) and Earning per Share (EPS) on company value in
manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019.
The sample was selected by using purposive sampling method and the amount of data
that met these criteria was 12 companies. The data processing technique in this study
uses multiple regression analysis with the help of the SPSS (Statistical Product and
Service Solution) program for Windows version 25 and Microsoft Excel 2010. The
results of this study indicate that the ROA variable has a significant effect on firm value.
Meanwhile, the variavels of CR and EPS have no significant effect on firm value.
Simultaneously CR, ROA and EPS have a significant effect on firm value. The
implication of this research is the need for the role of company management in
increasing financial ratios in order to increase company value so that it can attract
investors.
Article Details

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Annisa, R., & Chabachib, M. (2017). Analisis Pengaruh Current Ratio (CR), Debt To
Equity Ratio (DER), Return on Assets (ROA) Terhadap Price To Book Value
(PBV), Dengan Dividend Payout Ratio Sebagai Variabel Intervening (Studi Kasus
pada perusahaan industri manufaktur yang terdaftar di BEI P. Diponegoro Journal
of Management, 6(1), 1–15.
Aulia, T. Z. (2018). Pengaruh Return on Assets, Debt To Equity Ratio, Price Earning
Ratio Dan Firm-Size Terhadap Nilai Perusahaan Pada Perusahaan Kategori Indeks
Lq-45 Di Bursa Efek Indonesia. Balance Vocation Accounting Journal, 1(2), 12.
https://doi.org/10.31000/bvaj.v1i2.473
Batin, B. N., & Ismanto, D. (2020). Pengaruh Current Ratio, Return on Equity Dan
Debt To Asset Ratio Terhadap Price Book Value Perusahaan Advertising, Printing
Dan Media Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2017. Jurnal
Fokus Manajemen Bisnis, 9(2), 131. https://doi.org/10.12928/fokus.v9i2.1555
Tandelilin, E. (2017). Pasar Modal Manajemen Portofolio dan Investasi. Yogyakarta:
Kanisius.
Furniawan. (2019). Pengaruh Earning Per Share, Debt To Asset Ratio, Debt To Equity
Ratio Dan Return on Equity Terhadap Price To Book Value. Journal of
Management Studies, 6(1), 19–28.
Hasibuan, B. (2016). Pengaruh Current Ratio, Return on Equity, Total Asset Turnover
Terhadap Price To Book Value Dengan Size Perusahaan Sebagai Variabel
Moderating (Studi Kasus Pada Perusahaan Consumer Goods Yang Terdaftar Di
Bei Periode 2009-2013). Jurnal Dimensi, 3(3), 1–19.
https://doi.org/10.33373/dms.v3i3.98
Kasmir. (2016). Analisis Laporan Keuangan, cetakan 9, Jakarta. PT Rajagarfindo.
Murhadi, W. R. (2013). Analisis Laporan Keuangan, Proyeksi, dan Valuasi Saham.
Jakarta: PT. Salemba Empat.
Ratulangi, U. S. (2019). PENGARUH STRUKTUR MODAL (ROA, ROE DAN DER)
TERHADAP NILAI PERUSAHAAN (PBV) PADA PERUSAHAAN SEKTOR
PROPERTI YANG TERDAFTAR DI BEI (Periode 2013-2016). Jurnal EMBA:
Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3), 3079–3088.
https://doi.org/10.35794/emba.v7i3.24196
Septiani, I. D., & Wijaya, I. (2018). Pengaruh ROA, LTDER, EPS dan Economic Entity terhadap Price to Book Value Pada Perusahaan Farmasi. Jurnal Bisnis Dan
Komunikasi KalbiSocio, 5(1), 18–24.
Suryahadi, A. (2020). No Title. https://investasi.kontan.co.id/news/sektor-barangkonsumsi-jadi-jawara-sejak-awal-tahun-simak-rekomendasi-analis-berikut-1
Suryaman, M., & Dkk. (2015). Pengaruh Debt To Equity Ratio (DER), Return on Asset
(ROA) Dan Earning Per Share (EPS) Terhadap Price To Book Value (PBV) Pada
Perusahaan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia Periode
-2013. E-Jurnal Fokus, 5(1), 1–21