ABSTRACT
This research was conducted to analyze the effect of Leverage Ratio
(DER) and Profitability Ratio (ROE, EPS, NPM) to Company Values (PBV) on
Mining companies listing on the Indonesia Stock Exchange (IDX) for the period
2013-2017.
The population of this study is a mining company that is listed on the
Indonesia Stock Exchange (IDK) in the period 2013-2017. The sampling method
used was purposive sampling and the number of samples used was 25 companies.
The variables used in this study are the Debt to Equity Ratio (DER), Return On
Equity (ROE), Earning Per Share (EPS) and Net Profit Margin (NPM) as
independent variables; Price to Book Value (PBV) as the dependent variable.
Data analysis used 'o rest the hypothesis in this study is multiple linear regression
analysis, correlation coefficient analysis, coefficient of determination analysis and
hypothesis testing.
The results of this •study indicate that (1) Debt to Equity Ratio (DER)
partially has a significant effect on Price to Book Value (PBV). (2) Partial Return
On Equity (ROE), Earning Per Share (EPS) and Net Profit Margin (NPM) have
no significant effect on Price to Book Value (PBV). (3) Debl to Equity Ratio
(DER) and Return On Equity (ROE) simultaneously have a significant effect on
Price to Book Value (PBV). (4) Debt to Equity Ratio (DER) and Earning Per
Share (EPS) simultaneously have a significant effect on Price to Book Value
(PBV). (5) Equity Ratio (DER) and Net Profit Margin (NPM)
simultaneously have a significant effect On Price to Book Value (PBV). (6) Return
on Equity (ROE)'andEarning Per Sbare(EPS) simultaneously have no significant
effect on Price to Bogk Value (PBV). (7) Return On Equity (ROE) and Net Profit
Margin (NPM) Simu!faneoulys haveano significant effect on Price to Book Value
(PBV). (8) Earning Pér Share, (EPS) and Net Profit Margin (NPM)
simultaneoulys have no Significanl effect on Price to Book Value (PBV). (9) Debt
to Equity Ratio (DER), Ré/urn On Equity (ROE) and Earning Per Share (EPS)
simultaneously have a significant effect on Price to Book Value (PW). (10) Debt
to Equity Ratio (DER), Return On Equify (ROE) and Net Profit Margin (NPM)
simultaneously have a significant effect On Price to Book Value (PBV). (l l) Debt
to Equity Ratio (DER), Earning Per Share (EPS) and',Vet Profit Margin (NPM)
simultaneously have a significant effect on Price •to Book Value (PBV). (12)
Return On Equity (ROE), Earning Per Share (EPS) and Net Profit Margin (NPM)
simultaneoulys have no a significant effect on Price to Book Value (PBV). (13)
Debt to Equity Ratio (DER), Return On Equity (ROE), Earning Per Share (EPS)
and Net Profit Margin (NPA•f) simultaneously have a significant effect on Price to
Book Value (PBV).
Keywords: Debt to Equity Ratio (DER), Return On Equity (ROE), Earning Per
Share (EPS), Net profit Margin (NPM), Price to Book Value (PBV).

ABSTRAK

Penelitian ini dilakukan untuk menganalisis pengaruh Rasio Solvabilitas
(DER) dan Rasio Profitabilitas (ROE, EPS, NPM) terhadap Nilai Perusahaan
(PBV) pada perusahaan Mining yang listing di Bursa Efek Indonesia (BEI)
periode 2013-2017.
Populsi penelitian ini adalah perusahaan Mining yang listing di Bursa Efek
Indonesia (BEI) periode 2013-2017. Metode pengambilan sampel yang digunakan
adalah purposive sampling dan jumlah sampel yang digunakan sebanyak 25
perusahaan. Variabel yang digunakan dalam penelitian ini adalah variabel Debt To
Equity Ratio (DER), Return On Equity (ROE), Earning Per Share (EPS) dan Net
Profit Margin (NPM) sebagai variabel independen; Price to Book Value (PBV)
sebagai variabel dependen. Analisis data yang digunakan untuk menguji hipotesis
dalam penelitian ini adalah analisis regresi linier ganda, analisis koefisien
korelasi, analisis koefisien detegninasi dan uji hipotesis.
Hasil penelitian ini menunjukkan bahwa (1) Debt To Equity Ratio (DER)
secara parsial berpengaruh signifikan terhadap Price to Book Value (PBV). (2)
Return On Equity (ROE), Earning Per Share (EPS) dan Net Profit Margin (NPM)
secara parsial tidak berpengaruh signifikan terhadap Price to Book Value (PBV).
(3) Debt To Equity Ratio (DER) dan Return On Equity (ROE) secara simultan
berpengaruh signifikan terhadap Price to Book Value (PBV). (4) Debt To Equity
Ratio (DER) dan Earning Per Share (EPS) secara simultan berpengaruh
signifikan to Book Value (PBV). (5) Debt To Equity Ratio (DER)
dan Net Profit Margkß01PM) secara simultan berpengaruh signifikan terhadap
Price to Book Vähtæ(PBV). (6) Return On Equity (ROE) dan Earning Per Share
(EPS) secara simultawtidak berpengaruh signifikan terhadap Price to Book Value
(PBV). (7) Return On Equity (ROE) dan Net Profil Margin (NPM) secara
simultan tidak berpengaruh signifikan terhadap Price to Book Value (PBV). (8)
Earning Per Share (EPS) dap Nel Profil Margin (NPM) secara simultan tidak
berpengaruh signifikan terhhdap Price to Book Value (PBV). (9) Debt To Equity
Ratio (DER), Return On Equity (ROE) dan Earning Per Share (EPS) secara
simultan berpengaruh signifikan terhadap Price to Book Value (PBV). (10) Debt
To Equity Ratio (DER), Return On Equity (ROE) dan Net Profit Margin (NPM)
secara simultan berpengaruh signifikan terhadap Price to Book Value (PBV). (11)
Debt TO Equity Ratio (DER), Earning per Share (EPS) dan Net Profit Margin
(NPM) secara simultan berpengaruh signifikan terhadap Price to Book Value
(PBV). (12) Return On Equity (ROE), Earning Per Share (EPS) dan Net profit
Margin (NPM) secara simultan tidak berpengaruh signifikan terhadap Price to
Book Value (PBV). (13) Debt To Equity Ratio (DER), Return on Equity (ROE),
Earning Per Share (EPS) dan Net Profit Margin (NPM) secara simultan
berpengaruh signifikan terhadap Price to Book Value (PBV).
Kata kunci : Debt To Equity Ratio (DER), Return On Equity (ROE), Earning
per Share (EPS), Net Profit Margin (NPM), Price to Book Value (PBV)