Papers by Hamdani Harfan,S.E.,M.M.
This research examine financial ratio, such as profitability ratio, debt policy and investment po... more This research examine financial ratio, such as profitability ratio, debt policy and investment policy which effect to banking prive to book value. The debt and investment policy are mediate variable between profitability ratio and prive to book value variable. The data were obtained from financial reports year 2010 – 2014 of 26 listed go public banking companies in Indonesia Stock Exchange.The purposive sampling method, path analysis, t-test and F-test were conducted by using STATA verse 13rd to examine the hypotheses. The result showed that (1) ROA and PER has a positive significant impact to PBV; (2) the DER and DAR has no significant impact to PBV; (3) ROA has inderectly negative significant impact to PER, DAR, and DER; (4) As mediation, only PER which impact to relation of ROA and PBV, which explain by ROA has negative significant impact to PBV through PER, mean while other mediated variable, DER and DAR has no impact;
(5) From all of financial ratios, the ROA are the most dominantly impact to PBV. The Impact of ROA to PBV can be conclude as directly impact.
Key words: Prive to Book Value (PBV), Profitabilitas (ROA),Debt Equity Ratio (DER), Debt Asset Ratio (DAR),Price Earning Ratio (PER)
Oleh : HAMDANI HARFAN 00393/2008 PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS NEGERI PADA... more Oleh : HAMDANI HARFAN 00393/2008 PROGRAM STUDI AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS NEGERI PADANG WISUDA PERIODE SEPTEMBER 2012 PERSETUJUAN PEMBIMBING PENGARUH PENGGUNAAN TEKNOLOGI INFORMASI DAN KEAHLIAN PEMAKAI TERHADAP KUALITAS INFORMASI AKUNTANSI (Studi Empiris pada SKPD di Kota Padang) Oleh : HAMDANI HARFAN 00393/2008 Artikel ini disusun berdasarkan skripsi/tesis untuk persyaratan wisuda periode September 2012 dan telah diperiksa/disetujui oleh kedua pembimbing. Padang, Juli 2012 Pembimbing I Pembimbing II Fefri Indra Arza, SE,M.Sc,Ak.
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Papers by Hamdani Harfan,S.E.,M.M.
(5) From all of financial ratios, the ROA are the most dominantly impact to PBV. The Impact of ROA to PBV can be conclude as directly impact.
Key words: Prive to Book Value (PBV), Profitabilitas (ROA),Debt Equity Ratio (DER), Debt Asset Ratio (DAR),Price Earning Ratio (PER)
(5) From all of financial ratios, the ROA are the most dominantly impact to PBV. The Impact of ROA to PBV can be conclude as directly impact.
Key words: Prive to Book Value (PBV), Profitabilitas (ROA),Debt Equity Ratio (DER), Debt Asset Ratio (DAR),Price Earning Ratio (PER)