FAKTOR-FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO
Price earnings ratio is part of the ratio of markets where corners view more market ratios to investors and is a measure for determine how the market gives value or price to the company. Companies with the possibility of having high growth usually have price earnings big ratio and the other way. The purpose of this research is to knowing the influence of the selection of inventory accounting methods, company size, inventory intensity and variability in cost of goods sold against price earnings ratio to manufacturing companies listed on the Indonesia Stock Exchange Year 2015-2017. The sample in this study was 66, the sample technique used is purposive sampling. This test uses descriptive statistical tests, classic assumption testing includes normality test, multicollinearity test, autocorrelation test, and heteroscedasticity test. Multiple linear regression analysis and model feasibility test. The results of this study indicate that the variable size of the company positive effect on price earning ratio and method selection variables inventory accounting, inventory intensity and variability in cost of sales does not affect the price earning ratio.
Keywords: selection of inventory accounting methods, company size, inventory intensity, variability in cost of sales and price earning ratio (PER).