ABSTRAK

Cahayani, Layla Estin. 2021. Analisis Harga Saham Berdasarkan Price to Earning Ratio
(PER) dan Price to Book Value (PBV) pada Perusahaan Sub Sektor Makanan dan Minuman
yang Terdaftar di BEI Tahun 2017-2019. Laporan Akhir, Jurusan Akuntansi PSDKU
Politeknik Negeri Malang di Kota Kediri. Pembimbing: (1) Atik Tri Andari (2) Hanifah
Puspita Sari

Penelitian ini bertujuan mengetahui nilai saham perusahaan makanan dan minuman yang
terdaftar di BEI dalam kurun waktu 2017 -2019. Pendekatan dilakukan menggunakan analisis
rasio pasar, yaitu Price to Earning Ratio (PER) dan Price to Book Value (PBV). Penelitian
dilakukan dengan jenis penelitian terapan, menggunakan metode deskriptif kuantitatif.
Analisa menggunakan data sekunder, yaitu harga saham dan laporan keuangan perusahaan
selama tahun 2017-2019. Teknik dalam pengumpulan data sekunder berupa dokumentasi.
Hasil analisa mengungkapkan PT. Multi Bintang Indonesia Tbk, dan PT. Indofood CBP
Sukses Makmur Tbk, merupakan perusahaan dengan nilai saham overvalued; PT. Budi
Starch & Sweetener Tbk, merupakan perusahaan dengan nilai saham undervalued; PT.
Magna Investama Mandiri Tbk merupakan perusahaan dengan nilai saham overvalued hingga
undervalued. Hasil analisis dapat dijadikan pertimbangan oleh investor dalam pengambilan
keputusan untuk membeli saham.

Kata Kunci : Harga Saham, Price to Earning Ratio (PER), Price to Book Value (PBV)
 ABSTRACT
Cahayani, Layla Estin. 2021. Shares Value analysis Based on Price to Earning Ratio (PER)
and Price to Book Value (PBV) in Food and Beverage Sub-Sector Companies Listed on the
BEI in 2017-2019. Final Report, Accounting major PSDKU Politeknik Negeri Malang di
Kota Kediri. Advisor: (1) Atik Tri Andari (2) Hanifah Puspita Sari

This study aims to determine the shares value of food and beverage companies listed on the
BEI in the period 2017 -2019. The approach is carried out using market ratio analysis,
namely Price to Earning Ratio (PER) and Price to Book Value (PBV). The research was
conducted with the type of applied research, using quantitative descriptive methods. The
analysis uses secondary data, namely stock prices and company financial statements for
2017-2019. The technique of collecting secondary data is in the form of documentation. The
results of the analysis revealed that PT. Multi Bintang Indonesia Tbk, and PT. Indofood CBP
Sukses Makmur Tbk, is a company with overvalued shares; PT. Budi Starch & Sweetener
Tbk, is a company with undervalued shares; PT. Magna Investama Mandiri Tbk is a company
with overvalued to undervalued stock values. The results of the analysis can be taken into
consideration by investors in making decisions to buy shares.
Key Word : Shares value, Price to Earning Ratio (PER), Price to Book Value (PBV)