Jurnal ULTIMA Accounting
Vol 5 No 2 (2013): Ultimaccounting: Jurnal Ilmu Akuntansi

Pengaruh Debt to Equity Ratio, Current Ratio, Return on Asset, Total Asset Turnover, dan Perubahan Arus Kas Operasi Terhadap Return Saham

Juanita Putri Aison (Unknown)
Rosita Suryaningsih (Unknown)



Article Info

Publish Date
01 Dec 2013

Abstract

The objective of this research is to examine the effect of Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset (ROA), Total Asset Turnover (TAT), and Cash Flow from Operating (CFO) both partially and simultaneously towards share return. The objects of this study are manufacturin companies which were listed in Bursa Efek Indonesia in the period 2010-2012. The samples are 18 companies based on purposive sampling. The data used in this study are secondary data such as share prices and financial statements. The results of this study are (1) Debt to Equity Ratio (DER) partially has significant effect towards share return (2) Current Ratio (CR) partially has no significant effect towards share return (3) Return On Asset (ROA) partially has significant effect towards share return (4) Total Asset Turnover (TAT) partially has no significant effect towards share return (5) Cash Flow from Operating (CFO) partially has no significant effect towards share return (6) Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset (ROA), Total Asset Turnover (TAT), and Cash Flow from Operating (CFO) simultaneously have a significant effect towards share return. Keywords: Debt to Equity Ratio (DER), Current Ratio (CR), Return On Asset (ROA), Total Asset Turnover (TAT), Cash Flow from Operating (CFO), share return

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Journal Info

Abbrev

Akun

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Akuntansi ULTIMA Accounting adalah Jurnal Ilmu Akuntansi yang diterbitkan Program Studi Akuntansi Fakultas Ekonomi Universitas Multimedia Nusantara mulai bulan Desember 2009, terbit secara berkala dua kali dalam setahun yaitu setiap bulan Juni dan Desember. Jurnal Ilmu Akuntansi Ultima ...