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Price To Book Value is a reflection of investors' assessment of each equity owned and is strongly influenced by management performance in managing the capital that has been invested. Investors evaluate company performance to find companies that have good prospects. price to book value is important for shareholders because it will prosper the company. This study aims to analyze the effect of activity ratio, investment ratio, profitability ratio, liquidity ratio, leverage, and managerial ownership on the value of manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The sampling technique used in this study was purposive sampling. A total of 116 companies have met the criteria as observation units. The analysis method used is multiple linear regression analysis. The results of the study provide empirical evidence that the Investment Ratio, Profitability Ratio, and Leverage have an effect on Price To Book Value. While the Activity Ratio, Liquidity Ratio, Managerial Ownership has no effect on Price To Book Value, {"references":["Yuniastri, Ni Putu Ayu, I. Dewa Made Endiana, and Putu DiahKumalasari. \"PengaruhProfitabilitas, KebijakanDividen, Keputusan Investasi, Struktur Modal Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2019.\" KARMA (KaryaRisetMahasiswaAkuntansi) 1.1 (2021)","Apriantini, Ni Made, Ni Luh Putu Widhiastuti, and Ni LuhGdeNovitasari. \"PengaruhProfitabilitas, Leverage, Likuiditas, KepemilikanManajerial Dan Ukuran Perusahaan Terhadap Nilai Perusahaan.\" Kumpulan Hasil RisetMahasiswaAkuntansi (Kharisma) 4.2 (2022): 190-201","Dewantari, Ni LuhSurpa, Wayan Cipta, and Gede Putu Agus Jana Susila. \"Pengaruhukuranperusahaan dan leverage sertaprofitabilitasterhadapnilaiperusahaan pada perusahaan food and beverages di BEI.\" Prospek: JurnalManajemen Dan Bisnis 1.2 (2019): 74-83","Utami, Putri, and WelasWelas. \"Pengaruh Current Ratio, Return On Asset, total Asset Turnover dan Debt To Equity Ratio terhadapnilai Perusahaan (StudiEmpiris pada Perusahaan Manufaktur Sub Sektor Properti dan Real Estate yang terdaftar di Bursa efek Indonesia periode 2015-2017).\" JurnalAkuntansi Dan Keuangan 8.1 (2019): 57-76","Jufrizen, Jufrizen, and Illa Nurain Al Fatin. \"Pengaruh Debt To Equity Ratio, Return On Equity, Return On Assets Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Farmasi.\" JurnalHumaniora: Jurnalilmusosial, ekonomi dan hukum 4.1 (2020): 183-195.","Apriantini, Ni Made, Ni Luh Putu Widhiastuti, and Ni LuhGdeNovitasari. \"PengaruhProfitabilitas, Leverage, Likuiditas, KepemilikanManajerial Dan Ukuran Perusahaan Terhadap Nilai Perusahaan.\" Kumpulan Hasil RisetMahasiswaAkuntansi (Kharisma) 4.2 (2022): 190-201Utami, Putri, and WelasWelas. \"Pengaruh Current Ratio, Return On Asset, total Asset Turnover dan Debt To Equity Ratio terhadapnilai Perusahaan (StudiEmpiris pada Perusahaan Manufaktur Sub Sektor Properti dan Real Estate yang terdaftar di Bursa efek Indonesia periode 2015-2017).\" JurnalAkuntansi Dan Keuangan 8.1 (2019): 57-76","Nafisah, NilaIzatun, Abdul Halim, and AtiRetna Sari. \"Pengaruh return on assets (ROA), debt to equity ratio (DER), current ratio (CR), return on equity (ROE), Price earning ratio (PER), total assets Turnover (TATO), dan earning per share (Eps) terhadapnilaiperusahaanmanufaktur yang terdaftar Di BEI.\" JurnalRisetMahasiswaAkuntansi 6.2 (2018)."]}

The Covid-19 pandemic in Indonesia is still ongoing to this day causing the performance and health level of banking profitability to decline and the financial condition of the country disrupted. Banking profitability can be seen in the value of Return On Asset (ROA) to see the effectiveness of banking in making profits by utilizing total assets. The study aims to analyze the effect of financial ratios consisting of Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), Operating Expenditures to Operating Income (BOPO), and Net Interest Margin (NIM) on Return On Asset (ROA) on banking going public listed on the Indonesia Stock Exchange (IDX) during 2020 during the Covid-19 pandemic. The population in this study was 40 banks with 160 data. Data analysis methods use descriptive statistical tests, classical assumption tests, multiple linear regression tests, t-tests, f-tests, and determination coefficient tests. The results of the study proved that partially the variables CAR, LDR, and BOPO had a negative and significant effect on ROA. NIM has a positive and significant influence on ROA. While NPL has no influence and is not significant to ROA in banks registered with IDX in 2020. Simultaneously car, NPL, LDR, BOPO, and NIM variables have a significant effect on ROA. The implications of the results of the study prove that in the time of the Covid-19 pandemic, the condition of banks registered with the IDX is still healthy and meeting the minimum CAR ratio below 8%, meaning that banks still earn profits from the results of credit capital management to customers. The level of insecurity of the number of bad loans is still low and can still overcome. The value of the operating expense ratio of banking operating.

Apple cultivation has been done in very large areas around the world. According to FAO, approximately 87.2 million tons of apples were produced in the world in 2019. Turkey has covered 3.6 million tons of this production and ranked third in the world. In this study, the two major apple production areas for Turkey, Isparta and Karaman annual operating results of the province apples' farms, were evaluated. Data acquired by interviewing from 132 farms selected with the stratified random sampling method constituted the study's primary material. Classical economic analysis approaches were used in determining the annual operating results of the farms. The farms' financial and economic profitability rates were 8.82% and 7.78% in Isparta province, respectively, while 7.25% and 6.15% in Karaman province. The research results showed that apple farms did not have rational capital distribution, their agricultural incomes were low, and their income varied by province.

PT. Indofood Sukses Makmur Tbk is one of the consumer goods companies, the products it produces are easy to sell and quickly run out of the market. The speed with which it makes money, of course, affects the speed at which it makes a profit. In fact, this company has grown into a business giant. This shows that its production turnover is very fast and the company's ability to earn profits is certainly very fast too. However, there must be changes that occur in the financial report posts, either in the activity report or in the statement of financial position, in the form of an increase or decrease. The purpose of this study is to determine changes in financial report posts both horizontally and vertically and the development of company profitability. The data used are secondary data obtained indirectly but through intermediary media. This type of research is descriptive with quantitative analysis techniques, using financial analysis such as horizontal analysis, vertical analysis, and using profitability ratios. Based on the analysis of the profitability ratio at PT Indofood Sukses Makmur Tbk, it is known that the operating income ratio is greater than the net profit margin, which shows that the amount of funds spent on interest and taxes needs to be examined more deeply. The decline in operating ratio from 2017-2019 caused an increase in operating income ratio, this shows that the company's performance is getting better because it can reduce operating costs on sales. In the analysis of the income statement, it can be seen that there is an increase in cost efficiency which causes an increase in the level of sales to increase the value of gross profit due to a decrease in the cost of goods sold.

The purpose of this study is to provide empirical evidence regarding the effect of financial performance and environmental costs on environmental performance. In this study, the financial performance is calculated by the liquidity ratio, leverage ratio, and profitability ratio. Liquidity ratios are represented in the current ratio (CR) and the quick ratio (QR). Then, in this study, the leverage ratio is represented in debt to asset ratio (DAR) and the debt to equity ratio (DER). Profitability ratios in this study are represented in net profit margin (NET), the return of investment (ROI), and the return of equity (ROE). The environmental costs in this study were calculated using the rehabilitation provision, reclamation, and mining closure divided by earnings after tax (EAT). The environmental performance was calculated based on the results of the PROPER rating issued by the Environmental Ministry. This study uses secondary data. Itmeans that the researchers obtain data by accessing financial statements and annual reports of company objects.It collects on the Indonesia Stock Exchange (IDX) website and the official website of each company. This study uses a panel data regression technique that combines cross-section and time-series data. Therefore, the results showed that the liquidity ratio in financial performance and leverage ratio in financial performance affect environmental performance. In contrast, theprofitability ratios in financial performance and environmental costs do not affect environmental performance.

The Indonesian Stock Exchange in supporting and increasing the confidence of stock investors, it is deemed necessary to apply the Free Float as an adaptation to the market capacity used in calculating the LQ45 and IDX30 Indices in 2019. Free float is the total shares whose ownership is less than 5% based on data from PT Kustodion Sentral Indonesian Securities. Changes in LQ45 and IDX30 Index Methodology were announced by the IDX in the announcement letter attached to the IDX website with IDX letter number No: Pebng-00893 / BELOPP / 11-2018 dated 23 November 2018). The discussion in this research is whether share prices can be affected by , Free float ratios, and profitability ratios which include ROE, ROA and EPS in companies listed on the LQ45 index for the period 2015-2019. The population in this research is the corporations listed on the LQ45 index. The sample collection technique used purposive sampling, with a total of 19 companies. Multiple linear regression analysis is used by researchers as an analytical tool. Multiple linear regression analysis shows that the stock price (Y) is not affected by the free float ratio (X1) and ROA (X3). ROE (X3) affects the stock price (Y) negatively, while the stock price is positively affected by EPS (X4). The results in the determination coefficient table, the adjusted R² value is 0.633, so that the dependent variable, namely the stock price, is simultaneously affected by the independent variables, namely the Free Float Ratio, ROE, ROA and EPS with a value of 63.3%, while 36.7% is affected by the variables in outside of this research.

Changes in share price are influenced by several aspects. In this study using operating cash flow variables, the level of profitability ratios and earnings per share. From the company's operating cash flow, investors can measure the company's performance in allocating its funds. And investors need to measure the level of company profitability and earnings per share in order to see and assess the profit that will be received by investors. This purpose of this research to analyze the level of influence of operating cash flow and profitability and earnings per share on stock prices. This research is quantitative and the data source used is the financial statements duplicated annually by the IDX for 5 years from the 2015-2019 period. The research subjects are banking companies listed on the IDX. The results showed that cash flow had no effect on stock prices in the banking sector, while the level of profitability ratios and earnings per share had a significant effect on stock prices on the IDX. Simultaneously, the operating cash flow variable, the level of profitability ratio and earnings per share have an effect on banking stock prices.

The article presents the results of the study of specific features of retail networks and ways of taking into account these features in the formation of a comprehensive model of management of product transportation in the network. The proposed comprehensive model takes into account such features of the retail network as multiproduct situation, indistinguishability of suppliers and consumers, availability of transit points, cost of storage at the transit point, capacity of warehouses and their load, transportation time and shelf life, priority of outlets and types of products, restrictions on capacity of transport. The proposed model allows solving multiproduct transport problems for trading networks of varying complexity, enabling decision makers to change the complexity of the model.

This study estimated the profitability of rice production among small scale farmers in Bida agricultural zone of Niger state. The study utilized a multi-stage random sampling technique to select a total of one hundred and five (105) rice farmers in the area. The data was collected through a well-structured questionnaire from four communities in the study area. Descriptive statistics and farm budgeting tools were used for the analyses. The descriptive analysis showed that the farmers are highly productive between the age range of 37- 48 years. Furthermore, results also revealed land area cultivated by the farmers to be generally below two hectares. The finding further revealed the variable cost per hectare for rice production to be $126,100 per production cycle, while total revenue of $227,500 was realized by the respondents. The results also revealed cost of labour to account for the largest portion (54.0%) of the total variable cost. This is followed by the cost of seed, fertilizer, transportation, herbicide, pesticide and bagging. The farm budgeting analysis revealed the costs and returns of rice production to be profitable with a gross margin of $101,400 and net farm profit of $98,546.4. The gross profit ratio was calculated to be 0.45 which implies that farmers are selling their rice produce at a relatively high profit percentage. Based on the results obtained from the study, it was concluded that rice production in Bida Agricultural Zone of Niger State is profitable. Hence, the cultivation of rice is an important enterprise that should be encourage, considering the fact that it is a major staple. It is therefore recommended that timely availability of farm inputs such as improved seed variety and agrochemicals will further boos trice production in the area. Furthermore, provision of credit facilities to small scale farmers is a viable policy to be pursuedJ. Bangladesh Agril. Univ. 16(1): 88-92, April 2018

In this globalization era, sub-sector telecommunication industry has rapid development as time goes by with the number of customers’ growth. However, its growth is not balanced with operational revenue development. Therefore, it is important to analyze the financial distress in telecommunication companies in order to avoid bankruptcy. This research aimed to investigate the effect of financial ratios to predict the probability of financial distress. Financial ratios indicator used profitability ratio, liquidity ratio, activity ratio, and leverage ratio. The population in this research was telecommunication companies listed in the Indonesia Stock Exchange periods 2009-2016. Based on purposive sampling method, the criteria of financial distress in this study was measured by using net operation negative two years, while statistic analysis used was logistic regression with a significance level of 10%. The result was that liquidity ratio (current ratio) and activity ratio (total asset turnover ratio) had a negative significant value, and profitability ratio(return on asset) and a leverage ratio (debt to total asset) had positive significant value to predict financial distress.

This study addresses the economic analysis and pattern of agrochemicals use among smallholder crop farmers in Edu Local Government Area of Kwara State, Nigeria. A multistage random sampling technique was used to select 144 small-scale crop farmers interviewed for the study. Descriptive statistics and farm budgeting techniques were used for data analysis. The result shows that a typical small-scale crop farmer in the study area is, on average, a 31-year-oldmale with 11 to 20 years of farming experience. These groups of farmers also cultivate 0.78 hectares and have a household size of 8. Herbicides are the predominant agrochemical used during the survey; it was mostly applied both before and after crop emergence. Usually, pesticides were applied without following safety instructions. Users of agrochemicals obtained a total gross margin of USD 1,469.95 per hectare with a profitability ratio of 1.22 which indicates that farming is a profitable business in the study area. The study recommends to increase awareness on farmer safety measures when handlingagrochemicals; and to establish educational programs that will educate farmers on how to safely use agrochemicals.

This paper aims at the impact of R&D investments on economic stability in the Czech enterprises. The authors study relationships between R&D investments and financial indicators and ratios for period 2007 – 2014. The empirical analysis is based on a sample of 103 Czech electronic industries innovative enterprises with R&D investments during the period 2007 – 2013. The paper deals with the hypothesis that R&D investments are utilized to increase economic efficiency. The second hypothesis is represented by an idea that enterprises invest systematically to be able to cope better with the effects of depressions. Financial indicators are analyzed and presented with the aim to verify these hypotheses. Tento dokument se zaměřuje na dopady R&D investic na ekonomickou stabilitu v českých podnicích. Autoři studovali vztahy mezi VaV investicemi a finančních ukazatelů a poměry pro období 2007-2014. Empirická analýza je založena na vzorku 103 českých inovativních podniků působících v elektronickém průmyslu v období 2007 – 2013. Clánek se zabývá hypotézu, že R&D investice jsou využívány ke zvýšení ekonomické efektivity. Druhá hypotéza předpokládá, že podniky investující systematicky do VaV se mohli lépe vyrovnat s důsledky deprese. Finanční ukazatele jsou analyzovány a prezentovány s cílem ověřit tyto hypotézy.

The aim of the bachelor thesis is to create a financial analysis of a chosen company. Financial analysis can be understood as a set of activities which are used for finding and comprehensively assessing the financial situation of the company. The thesis deals with the essence and objectives of financial analysis, the importance of data, the explanation of important concepts, methods and indicators of financial analysis. Furthermore, the company called Luwex, a. s. is introduced and described. Based on the financial statements and other information sources of the company, the financial analysis methods are directly applied to the data of the company. The results of the financial analysis are summarized and evaluated. Additionally, it endeavours to propose recommendations or measures to the company for further activities that can improve its financial situation in the future.

The aim of this thesis is to process spatial and timely survey of profitability ratios and then namely debt ratios in individual sectors of selected European companies, in the time period from 2011 to 2015. Financial ratios such as return on assets, return on equity, debt ratio, long-term debt to total assets ratio, short-term debt to total assets ratio and interest coverage are used. Based on the results of the investigation, the most successful sectors and states, including the Czech Republic, are evaluated. The correlation analysis and following testing of mutual dependence between debt ratio and return ratio, as well as mutual relationship between the business sector debt, household sector debt and public sector debt are included.

Resume Notre article consiste a etudier le role important des banques dans la gouvernance des entreprises non financieres tunisiennes cotees et observees entre 2004 et 2008. Les analyses dans le cadre de ce travail revelent egalement d’importants resultats. D’abord, la presence de la banque au sein de la firme que se soit en tant que creanciere ou actionnaire, est couteuse pour la firme et engendre la destruction de la valeur de cette derniere. De surcroit, les variables, opportunites de croissance, performance, actionnaire majoritaire, dette bancaire, banque actionnaire ainsi que le ratio de rentabilite exercent une influence importante sur la motivation des banques a acquerir des participations et a accorder des credits aux firmes non financieres. Enfin, dans le contexte Tunisien, la relation Banque-Entreprise accroit les conflits d’interets au detriment des avantages de surveillance, ce qui affaiblit l’efficacite de banque comme moniteur et entraine la destruction de la valeur de la firme.

This study discusses about the variables that affect the stock beta, where beta stock is systematicrisk in stocks. This study used a quantitative design with descriptive test, normality,multiple linear regressions. The sample uses the Jakarta Islamic Index at the IndonesianStock Exchange. Results of whose team it is based on the F test variable exchange rate, interestrate elbow, and profitability ratios significantly influence beta Islamic stocks. The resultsof the t test result that variable exchange rate and interest rates do not significantly influencebeta Islamic stocks, but the variable return on assets and return on investment significantlyinfluence beta Islamic stocks. Limitation of this study is that the study period was only 2years old, 28 in total sample of firms as well as fundamental and macro variables are used.

Being relatively young, the Swedish video game industry has experienced explosive growth in recent years, surpassing several traditional industries. Exemplified by the purchase of King for approximately three times the price of Volvo, and the fact that one in ten people on the planet has played a Swedish video game. This development notwithstanding, the industry remains academically unexplored, suffering high rates of failure among new businesses, and for many companies, access to capital is problematic. In many ways a unique industry; Reversing traditional business models. involving the community, their customers, during pre-, mid- and post-production combined with companies being born global. Therefore, traditional tools for financial analysis, such as profitability ratios, are proving insufficient and the industry is perceived as a risky investment. The study analyzes the underlying variables of such ratios, from the perspectives of uncertainty and risk as well as accounting, considering the unique characteristics of the Swedish video game industry; Providing guidelines for better utilization of the ratios. The authors establish a solid foundation for future studies on the topic and provide investors with useful tools to increase their knowledge of the industry. The findings indicate that due to the abstract nature of the industry, stemming from assets and value creation, financial ratios should be used in tandem with a uncertainty and risk assessment of certain key areas of the industry.

Bu çalışmada, Türkiye genel imalat sektörlerinde likidite yeterliliğinin likidite ve karlılık oranlarıyla nasıl ölçülebileceği analiz edilmiştir. Yapılan analiz kapsamında 2003-2013 dönemlerine ait ortalama 3531 işletmeden oluşan genel imalat sektörlerinin bilançoları ve standart oranlarından (kartiller) elde edilen veriler kullanılmıştır. Çalışmanın sonucunda işletmelerin etkin bir likidite yönetimiyle karlılıklarını artırabilecekleri söylenebilir. Bunun yanında etkin bir stok yöntemi ve alacak tahsil politikasının karlılığı pozitif yönde etkilediği sonucuna varılmıştır., In this study, the adequacy of liquidity in Turkey's general manufacturing sektors has been analyzed on how it can be measured with liquidity and profitability ratios. The scope of the analysis, for the 2003-2013 periods comprising 3531 on average general manufacturing sectors' ratios and the data ontained from the standard ratios (quartile) of general manufacturing sectors have been used. At the end of the study, it can be said that business firms can increase their profitability ratios through an effective liquidity management. And also it can be concluded that an active inventory method and the debt collection policy affect profitability positively.

The aim of this diploma thesis is to analyze incomes, expenses and profit in chosen production company, including detailed cost analysis, price realization and profitability of selected products company. For this analysis is selected company operating in the automotive industry and products for analysis are automotive components which are the core of the production program of the company. The period covered years between 2007 and 2011.

This thesis is focused on the financial analysis of Pivovary Staropramen Company. The work is divided into theoretical and practical. The theoretical section explains the general scope of financial analysis, sources of information for financial analysis, users of financial analysis and most importantly, the methods of financial analysis. The practical part is devoted to the application of financial analysis by Pivovary Staropramen Company. Conclusion is drawn about the financial health of the company with some suggestions for improvement.