Indonesia Conference Directory

The purpose of this research is to measure the impact of company-s profitability, size and sales growth to price to book value. Profitability is measured using return on equity; whereas size is measured using total asset. The samples in this research are companies in the consumption sector listed in the Indonesia Stock Exchange in 2013 to 2017; using purposive sampling method, there are 25 companies chosen as samples and a total of 125 observation data. This research use regression model and the data is run using Eviews. Using fixed effect model, the result of this research showed that simultaneously profitability, size and sales growth have significant effect to company price to book value. Whereas partially, only profitability has significant effect to company price to book value; The two other independent variables, namely company size and sales growth do not have significant impact on price to book value.