MANAGERIAL OWNERSHIP AS A MODERATION OF THE RELATIONSHIP BETWEEN RETURN ON ASSETS (ROA) AND PRICE BOOK VALUE (PBV)

Authors

  • Ana Susi Mulyani University Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.56548/msr.v2i3.79

Keywords:

Return On Assets, Price Book Value, Institutional Ownership

Abstract

The aim of this research is to determine institutional ownership as a moderator of the relationship between return on assets (ROA) and price book value (PBV). The population in this research is all automotive and component sector companies listed on the Indonesia Stock Exchange for the period 2018 - 2021. The sample selected in this research using the purposive sampling method was 13 companies. The analytical method used is descriptive analysis research. The data analysis technique used is Moderating Regression Analysis (MRA). The research results show that: (1) Return On Assets (ROA) has a positive and significant effect on Price Book Value, (2) Institutional Ownership is unable to moderate the relationship between Return On Assets (ROA) and Price Book Value (PBV).

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Published

2023-10-31

How to Cite

Mulyani, A. S. (2023). MANAGERIAL OWNERSHIP AS A MODERATION OF THE RELATIONSHIP BETWEEN RETURN ON ASSETS (ROA) AND PRICE BOOK VALUE (PBV). Management Science Research Journal, 2(4), 22–25. https://doi.org/10.56548/msr.v2i3.79

Issue

Vol. 2 No. 4 (2023): November 2023

Section

Articles

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Copyright (c) 2023 Ana Susi Mulyani

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