Implementasi Manajemen & Kewirausahaan
Vol 1 No 1 (2021): JURNAL IMKA (APRIL)

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 (Universitas Wijaya Putra)
Fitra Mardiana (Universitas Wijaya Putra)

Article Info

Publish Date
23 Apr 2021

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.

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Journal Info
Implementasi Manajemen & Kewirausahaan
Website

Abbrev

manajemen

Publisher

Universitas Wijaya Putra Surabaya

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The IMKA provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects and to provide stimulus for ...