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The Determinants of the Value of the Firm
This study aims to analyze the effect of Dividends per Share, earning per Share, and Debt to Equity Ratio on the Study Share Prices in the Food and Beverage industry sector listed on the IDX forthe2014-2017 period. The populationis16companies and the number of samplesis9 companies by passing the purposive sample stage. The analysis technique that will be used in this study is multiple linear regression to obtain a comprehensive picture of the relationship of one variable with another variable. The result of data analysis of the Multiple Linear Regression. Test found that the Dividend per Share and Earning per Share have a positive and significant effect on the Share Price, but Debt to Equity Ratio has insignificant effect (no effect) on the Stock Price (value of the firm). From the results of this study, it is expected that the variables Dividend Per Share, Earnings Per Share, and Debt to Equity Ratio can be used as good guidelines by the company or investors in making decision