Effect of Return on Assets (ROA) Against Tobins Q: Studies in Food and Beverage Company in Indonesia Stock Exchange Years 2007-2011

This study aimed to determine the effect of Return On Assets (ROA) to Tobin's Q, populations to be studied in this research is a food and beverage are included in the Indonesia Stock Exchange (BEI) in 2007-2011, the time horizon of five years of research by sampling technique in this study was purposive sampling method, the method of analysis used descriptive statistics and simple linear regression analysis. The results of the study, the magnitude of the effect on Tobin's Q ROA of 14.6% and ROA outside factors that affect Tobin's Q of 85.4%, Return on Assets (ROA) significant effect on Tobin's Q.