PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERDAGANGAN JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Autor: Agren Bunga, Maria Elerina Douk Tunti
Jazyk: indonéština
Rok vydání: 2020
Předmět:
Zdroj: JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS; Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS; 38-45
ISSN: 2338-4468
2715-1158
DOI: 10.35508/jak.v8i1
Popis: The study was conducted to determine the effect of financial performance measured using the current ratio, total asset turnover, debt to equity ratio, return on equity, and earnings per share on stock returns in services and investment trading sector companies listed on the Indonesian stock exchange. This research is quantitative research. The sampling technique using purposive sampling and obtained as many as 118 companies. The data analysis technique used is multiple regression analysis, classic assumption test, T test, F test, and determination coefficient test. The results of the T test show that partially, the current ratio, return on equity, and earnings per share have a significant effect on stock returns. Partially, total asset turnover and debt to equity ratio do not affect stock returns. The F test results show that the current ratio, total turnover assets, debt to equity ratio, return on equity, and earnings per share simultaneously influence stock returns. The results of determination coefficient concluded that 24.9% of stock returns can be explained by financial performance, and the remaining 75.1% is influenced by other factors outside of research. Keywords: financial performance, current ratio, total asset turnover, debt to equity ratio, return on equity, earnings per share, and stock returns
Penelitian dilakukan untuk mengetahui pengaruh kinerja keuangan yang diukur menggunakan current ratio, total asset turnover, debt to equity ratio, return on equity, dan earnings per share terhadap return saham pada perusahaan sektor perdagangan jasa dan investasi yang terdaftar di bursa efek indonesia. Penelitian ini merupakan penelitian kuantitatif. Teknik penentuan sampel dengan menggunakan purposive sampling dan diperoleh sebanyak 118 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi ganda, uji asumsi klasik,uji T, Uji F, dan uji koefesien determinasi. Hasil dari uji T menunjukan bahwa secara parsial, current ratio, return on equity, dan earnings per share berpengaruh signifikan terhadap return saham. Secara parsial, total asset turnover dan debt to equity ratio tidak berpengaruh terhadap return saham. Hasil uji F menunjukan bahwa current ratio, total aset turnover, debt to equity ratio, return on equity, dan earnings per share secara simultan berpengaruh terhadap return saham. Hasil koefesien determinasi disimpulkan bahwa 24,9% dari return saham dapat dijelaskan oleh kinerja keuangan, dan sisanya 75,1% dipengaruhi oleh faktor lain diluar penelitian. Kata Kunci: kinerja keuangan, current ratio, total aset turnover, debt to equity ratio, return on equity, earnings per share, dan return saham  
Databáze: OpenAIRE
Externí odkaz: