Abstract: The purpose of this study is to identify and analyze the effect of Earning Per Share (EPS), Net Profit Margin (NPM), and Return on Assets (ROA) on Price to Book Value (PBV) in Food and Beverage Manufacturing Companies Listed on the Stock Exchange. Indonesia in 2019-2021. The data used in this study is secondary data based on reports from the issuer Tri Banyan TirtaTbk. (ALTO), Wilmar Cahaya Indonesia Tbk. (CEKA), Indofood CBP Sukses Makmur Tbk. (ICBP), Indofood Sukses Makmur Tbk. (INDF), Delta Djakarta Tbk. (DLTA), Multi Bintang Indonesia Tbk. (MLBI), Mayora Indah Tbk. (MYOR), Nippon IndosariCorpindoTbk. (ROTI), SekarBumiTbk. (SKBM), SekarLautTbk. (SKLT), Siantar Top Tbk. (STTP), Ultrajaya Milk Industry Tbk. (ULTJ) Quarter I – Quarter IV 2019-2021 obtained from the publication of the Indonesia Stock Exchange (IDX). The method in this study used multiple linear regression analysis using SPSS 25 software. The results showed that partially Earning Pershare (EPS) had a negative but not significant effect, Net Profit Margin (NPM) had a positive but not significant effect on Price to Book Value (PBV). Meanwhile, Return on Assets (ROA) has a positive and significant influence on Price to Book Value (PBV). Simultaneously (together) Earning Pershare (EPS), Net Profit Margin (NPM), and Return on Assets (ROA) have a significant effect on Price to Book Value (PBV).

Keywords: EPS, NPM, ROA, PBV.