Jurnal Akuntansi Barelang
Vol 2 No 2 (2018): Jurnal Akuntansi Barelang

ANALISIS FAKTOR–FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN SEKTOR PERTANIAN DI BURSA EFEK INDONESIA

jontro SIMANJUNTAK (Universitas Putera Batam)



Article Info

Publish Date
30 Jun 2018

Abstract

This study aims to determine the effect of fundamental factors such as earnings per share, debt to equity ratio, and return on equity to stock returns in agricultural companies listed on the Indonesia Stock Exchange. The population in this study are all companies listed on the Indonesia Stock Exchange in the period of research in 2012 until 2016 which amounted to 24 companies and samples in this study amounted to 11 companies obtained by using purposive sampling method. The research tool used is SPSS (Statistical Product and Service Solutions) version 21. The research method used is multiple linear regression analysis and hypothesis test using t-test to measure the partial regression coefficient and F-test to test the influence of independent variables simultaneously. The results of this study indicate that earning per share partially have a negative but not significant effect on stock returns. Debt to equity ratio and return on equity partially have positive but not significant effect to stock return. Earning per share, debt to equity ratio, and return on equity simultaneously have no significant effect on stock return.

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Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital ...