Operasional Variabel Indikator Simbol Pengukuran Skala Current Ration CR Curre nt Asset Rasio Curre nt Liabilitas Total Asset Turnover TATO Sales Rasio Total Asset Debt to equity Ratio DER Total Liabilitas Rasio Total Equity Total Debt to Asset TDA Total Hutang Rasio Total Asset Price to Book Value PBV Harga Pasar Rasio Nilai Buku Price to Earning Ratio PER Harga Saham Rasio Laba Saham Earning Per Share EPS EAT Rasio Jumlah saham beredar Return on Asset ROA Net In come Rasio Total Asset Return on Equity ROE Net In come Rasio Total Equity Net Profit Margin NPM Net In come Rasio Penju alan Beta β αi + βiR m + ei Rasio Return RSHM Pt-Pt-1 Pt-1 Rasio Partial Least Square (PLS).