ABSTRACT: This study aims to analyze the effect of Price Earnings Ratio (PER), Debt Equity Ratio (DER), Return on Assets (ROA) and Return on Equity (ROE) on Price Book Value (PBV) in marine transportation companies listed on the Indonesia Stock Exchange (IDX). The object of this study is Marine Transportation Companies listed on the Indonesia Stock Exchange (IDX). The method used in this study is quantitative descriptive, namely a research approach that uses a lot of numbers, starting from data collection, interpretation of the data obtained. This study uses secondary data, namely quarterly financial data from Quarter I of 2021 – Quarter III of 2024 (57 Quarters). The results of the study indicate that Price Earnings Ratio (PER) has a positive and significant effect on Price Book Value (PBV), Debt Equity Ratio (DER) has a negative and insignificant effect on Price Book Value (PBV), Return on Assets (ROA) has a positive but insignificant effect on Price Book Value (PBV), and Return on Equity (ROE) has a positive but insignificant effect on Price Book Value (PBV) in Marine Transportation companies listed on the Indonesia Stock Exchange (IDX). The results also indicate that Price Earnings Ratio (PER), Debt Equity Ratio (DER), Return on Assets (ROA) and Return on Equity (ROE) have a joint effect on Price Book Value (PBV) in Marine Transportation companies listed on the Indonesia Stock Exchange (IDX) with a determination value of 40.3%.

 Keywords: PER, DER, ROA, ROE, PBV.