JAZ: Jurnal Akuntansi Unihaz
Vol 1 No 2 (2018): JAZ : Jurnal Akuntansi Unihaz

ANALISIS FAKTOR YANG MEMPENGARUHI PRICE EARNING RATIO SEBAGAI DASAR PENILAIAN SAHAM

Weni Susanti (Universitas Muhammadiyah Bengkulu)
Mardhiyah Dwi Ilhami (Universitas Muhammadiyah Bengkulu)



Article Info

Publish Date
01 Dec 2018

Abstract

The purpose of research is to test and analyze the factors influence Price EarningRatio as basic of stock appraisal on manufacture companies listed in Indonesia StockExchange of from 2009-2013. This research is descriptive research with quantitativeapproach. Method of collecting data uses documentation is secondary data weresourced from Capital Market Directory in 2009-2013and data were sourced fromIndonesia Stock Echange Company Report in year 2013. Method of data analysis usesFactor Analysis, especially EFA(Explanatory Factor Analysis) through method of PCA(Principal Component Analysis). Results of the research showed that (1) factor ofcapitals and debts with percentage35.297%, it means this factor is dominant factor canexplain 35.297%of the variables’ variance; (2) factor of dividends and shares withpercentage 30.293%, it means this factor can explain 30.293% of the variables’variance; (3) factor of benefits level with percentage 21.254%, it means this factor canexplain 21.254% of the variables’ variance; (4) factor of sales level with percentage6.747%, it means this factor can explain 6.392% of the variables’ varianceand (5) otherfactors with percentage 6.747%, it means this factor can explain 6.392%of thevariables’ variance.

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Journal Info

Abbrev

jaz

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

JAZ : Jurnal Akuntansi Unihaz merupakan Jurnal Ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan, auditing, dan sistem informasi akuntansi. Dalam ...