Analisis Price Book Value, Earning Growth…. (Septianty Intan KP. & Catur Martian F.) 175 ANALISIS PRICE BOOK VALUE, EARNING GROWTH, RETURN ON ASSETS, DAN PRICE EARNING RATIO PADA PERUSAHAAN PEMBIAYAAN DI INDONESIA Septianty Intan Kusuma Pertiwi Program Studi Akuntansi Fakultas Ekonomi Universitas BSI septiantypertiwi@gmail.com Catur Martian Fajar Program Studi Akuntansi Fakultas Ekonomi Universitas BSI catur.cmf@bsi.ac.id ABSTRAK Penilaian tingkat kinerja perusahaan pembiayaan merupakan kepentingan bagi semua pihak yang terkait ( stake holder), baik pemegang saham dan pengelola perusahaan pembiayaan, pihak pengguna jasa perusahaan pembiayaan baik supplier, kreditur, maupun nasabah perusahaan pembiayaan (lessee, client, consumer, maupun card holder), dan Otoritas Jasa Keuangan sebagai pembina dan pengawas perusahaan pembiayaan. Penelitian ini bertujuan untuk menguji adanya pengaruh price book value, earning growth, dan return on assets terhadap price earning ratio pada perusahaan pembiayaan yang terdaftar di bursa efek Indonesia. Teknik analisis data menggunakan metode deskriptif verifikatif. Hasil penelitian menunjukkan bahwa price book value mempunyai pengaruh positif dan signifikan terhadap price earning ratio, earning growth mempunyai pengaruh negatif dan tidak signifikan terhadap price earning ratio dan return on assets mempunyai pengaruh positif dan tidak signifikan terhadap price earning ratio. Secara simultan price book value, earning growth dan return on assets berpengaruh signifikan terhadap price earning ratio pada perusahaan pembiayaan. Kata Kunci: price book value, earning growth, return on assets, price earning ratio ABSTRACK Valuation of the performance level of finance companies are benefit to all stakeholders, both shareholders and finance companies' manager, the finance companies service clients, suppliers, creditors, and the finance company customers (lessee, client, consumer, or card holder) , and the Financial Services Authority as the supervisor and the adviser of the finance company. This study aims to examine the influence of price book value, earnings growth, and return on assets towards price earnings ratio in finance companies listed on the Indonesian stock exchange. Data analysis technique using descriptive method verification. The result of the research shows that price book value has a positive and significant influence on price earning ratio, earning growth has a negative and insignificant effect on price earning ratio and return on assets has a positive and insignificant effect on price earnings ratio. Simultaneously price book value, earnings growth and return on assets have a significant effect on price earning ratio in finance company. Keywords: Price Book Value, Earning Growth, Return On Assets, Price Earning Ratio