ความสัมพันธ์ระหว่างอัตราส่วนทางการเงินกับอัตราผลตอบแทนจากการลงทุนในหลักทรัพย์บริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย กรณีกลุ่มเทคโนโลยีสารสนเทศและการสื่อสาร

Abstract

The research is aimed at studying the relationship between a current ratio (CR),an accounts receivable turnover (ACR), debt to equity ratio (D/E), net profit margin, return on asset (ROA), return on equity (ROE), price/earnings ratio (P/E), earning per share (EPS) and price/book value ratio (P/BV) correspond with return on securities investment of the companies which have registered at the Stock Exchange of Thailand in the information and communication technology (ICT) sector.

According to a study from 25 companies which annually conducted in 2011-2015, and data were analyzed by descriptive statistics, Pearson correlation and multiple regression at the significant level of 0.05

According to the study, it indicates that the return on asset (ROA), price/earnings ratio (P/E) and price/book value ratio (P/BV) has positive relationship with return on security investment in the same direction at the significance level. On the other hand, the earnings per share (EPS) has opposite relationship with return on security investment in the same direction at the significance level.