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All Journal Implementasi Manajemen & Kewirausahaan
Muliyati Muliyati
Universitas Wijaya Putra
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran mediasi return on asset pada hubungan debt to equity ratio dan total asset turnover terhadap price to book value: Investigasi pada sektor Pertambangan Batu Bara Muliyati Muliyati; Fitra Mardiana
Implementasi Manajemen & Kewirausahaan Vol 1 No 1 (2021): JURNAL IMKA (APRIL)
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (611.527 KB) | DOI: 10.38156/imka.v1i1.61

Abstract

The purpose of this study is to explore the influence of debt to equity ratio (DER) and total asset turnover (TATO) on price to book value (PBV), and the role of return on assets (ROA) in mediating independent constructive relationships on dependents. The population in this study is as many as 24 Coal Mining companies, after being sorted based on sample criteria using purposive sampling techniques, there are 9 companies suitable to be sampled in this study. The analysis method used is Path Analysis by using SPSS version 21. The results of the study obtained that directly DER has no significant effect on ROA, while TATO has a significant effect on ROA. DER and TATO variables have no significant effect on PBV. While the results of indirect data analysis, ROA is not able to mediate the relationship between DER to PBV, and indirectly ROA is able to mediate the relationship between TATO to PBV.
Co-Authors Fitra Mardiana