PENGARUH DEBT TO ASSET RATIO (DAR), DEBT TO EQUITY RATIO (DER) DAN RETURN ON ASSETS (ROA) TERHADAP PRICE TO BOOK VALUE (PBV) PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA

Nurul Fadhilah. 2022. The Effect of Debt to Asset Ratio (DAR), Debt to Equity
Ratio (DER), and Return On Assets (ROA) on Price to Book Value (PBV) in
Islamic Banking Companies listed on the Indonesia Stock Exchange, supervised
by Abdul Khalik and Zainal Abidin.

This study aims to determine and analyze the effect of Debt to Asset Ratio
(DAR), Debt to Equity Ratio (DER), and Return On Assets (ROA) on Price to
Book Value (PBV) in Islamic Banking Companies listed on the Indonesia Stock
Exchange.
The type of research used in this research is quantitative. The types and
sources of data used are secondary data. This study uses data in the form of
financial statements from 2018 to 2021 (37 quarters) of Islamic banking
companies listed on the Indonesia Stock Exchange with a research period of 2
months. The analytical method used is Multiple Regression Analysis with SPSS
software version 23.
The results of this study indicate that Debt to Asset Ratio (DAR) has a
positive and significant effect on Price to Book Value (PBV), Debt to Equity Ratio
(DER) has a negative and significant effect on Price to Book Value (PBV) and
Return on Assets (ROA) has an effect positive and significant to Price to Book
Value (PBV). Partially, only Debt to Asset Ratio (DAR) and Return on Assets
(ROA) have a positive and significant effect on Price to Book Value (PBV).
Meanwhile, simultaneously, the Debt to Asset Ratio (DAR), Debt to Equity Ratio
(DER), and Return on Assets (ROA) value Fcount (58.573) >Ftable value (2.89)
which means it simultaneously affects Price to Book Value (PBV) in Islamic
Banking Companies listed on the Indonesia Stock Exchange.