PENGARUH EARNIG PER SHARE (EPS) DAN BOOK VALUE PER SHARE (BVS) TERHADAP NILAI PERUSAHAAN DENGAN HARGA SAHAM SEBAGAI VARIABEL INTERRVENING PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2021

Jurnal Mahasiswa Entrepreneurship (JME) Pub Date : 2023-09-04 DOI:10.36841/jme.v2i4.3480

Nur Fitri, Dwi Perwitasari Wiryaningtyas, Triska Dewi Pramitasari

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Abstract

The purpose of this study is to find out the effect of Earning Per Share (EPS) and Book Value Per Share (BVS) on firm value with share prices as an intervening variable in banking sector as many as 42 banking sectors listed on Indonesia Stock Exchange for 2019-2021 period. The sampling technique of this study uses purposive sampling by taking 14 samples as data analysis. Data analysis and hypothesis testing use smart PLS 3.0 application. The results of this study indicate that Earning Per Share (EPS) has a negative but not significant effect on stock prices, Book Value Per Share (BVS) has a significant negative effect on stock prices, while Earning Per Share (EPS) has a positive but not significant effect on firm value. Book Value Per Share (BVS) has a significant positive effect on firm value, stock prices have a significant positive effect on firm value, Earning Per Share (EPS) has a negative but not significant effect on firm value through stock prices, Book Value Per Share (BVS) has a significant negative effect on firm value through stock prices.

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厄尔尼格每股(EPS)和每股(BVS)对印尼证券交易所上市的银行行业的交易价值的影响是:20 -2021年

本研究的目的是找出每股收益(EPS)和每股账面价值(BVS)对公司价值的影响，股价作为干预变量，在银行部门，多达42个银行部门在印度尼西亚证券交易所上市2019-2021年期间。本研究的抽样技术采用目的性抽样，选取14个样本作为数据分析。数据分析和假设检验使用智能PLS 3.0应用程序。本研究结果表明，每股收益(EPS)对股票价格具有负向但不显著的影响，每股账面价值(BVS)对股票价格具有显著的负向影响，每股收益(EPS)对公司价值具有正向但不显著的影响。每股账面价值(BVS)对公司价值有显著的正向影响，股票价格对公司价值有显著的正向影响，每股收益(EPS)通过股票价格对公司价值有负向但不显著的影响，每股账面价值(BVS)通过股票价格对公司价值有显著的负向影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Jurnal Mahasiswa Entrepreneurship (JME)

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