scholarly journals OPINI AUDIT, AUDIT REPORT LAG, REPORTING DELAY, KAP, DAN EPS SEBAGAI DETERMINAN HARGA SAHAM

2021 ◽  
Vol 12 (1) ◽  
pp. 19-31
Author(s):  
Santika Maya Rindika ◽  
Nina Dwi Setyaningsih
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Investment Decision ◽  
Price Change ◽  
Positive Influence ◽  
Audit Report ◽  
Audit Opinion ◽  
Financial Report ◽  
Reporting Delay

The information about company’s financial performance can be obtained by investor in company’s financial report. Some of the informations are audit opinion, audit report lag, reporting delay, KAP, and EPS. That informations are used by investor to do an investment analysis through financial report that can influence investment decision. Investor’s investment decision can influence stock price change. The purposes of this research are to determine the simultan and partial effect of audit opinion, audit report lag, reporting delay, KAP, and EPS on stock price. Research type that is used quantitative method and descriptive approach. Research data are financial reports and stock prices with banking companies listed on Indonesia Stock Exchange (BEI) within year of 2016-2018 as a population. Purposive sampling is used as a sampling method so obtained 23 samples. The research method is using multiple linier regression analysis. The results of this research are simultaneously audit opinion, audit report lag, reporting delay, KAP, and EPS have significant influence to stock prices. Partially, reporting delay and EPS have significant positive influence to stock prices. Meanwhile, audit opinion, audit report lag, and KAP have no effect on stock prices.

scholarly journals Prediksi Kebangkrutan Dengan Altman Z-Score dan Harga Saham pada Perusahaan Manufaktur

2019 ◽  
Vol 2 (2) ◽  
pp. 121
Author(s):  
Hikmah Hikmah
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Bankruptcy Prediction ◽  
Z Score ◽  
Financial Report ◽  
Basic Industry ◽  
Manufacturing Company ◽  
Score Method

Bankruptcy Prediction With the Altman Z-Score Method and the stock price on Manufacturing Company. This research aims to analyze the bankruptcy prediction on stock prices in manufacturing company of basic industry sector and chemical sub-sector of metals that listed in Indonesia Stock Exchange for the period of 2015-2017. The sampling method was done with purposive sampling which then determined 15 companies as sample. Sources of data used are secondary data in the form of financial report published in BEI. Data analysis used data panel regression using eviews version 8. These result shows that Altman Z-Score variable: 1) Working capital to total assets, 2) Retained earning to total assets, 3) Earning before interest and taxes to total assets, 4) Market value of equity to book value of total debts, and 5) Sales to total assets significantly influence stock prices in the metal subsector on the Indonesia Stock Exchange, the average company is in the gray area

scholarly journals The Effects of Financial Ratio and Market Based Ratio toward the Stock Price of Manufacturing Industry Sector in Indonesia Stock Exchange

2015 ◽  
Vol 6 (3) ◽  
pp. 431
Author(s):  
Mulyono Mulyono
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Manufacturing Industry ◽  
Stock Exchange ◽  
Positive Influence ◽  
Return On Assets ◽  
Book Value ◽  
Industry Sector ◽  
Price Earnings Ratio ◽  
Equity Ratio

The research objectives to examine the magnitude of the significant influence between financial ratios and the market based ratio toward the stock price of manufacturing industry sector in Indonesia Stock Exchange (IDX). In accordance IDX data by December 2013, the number of companies, included in the stock of the manufacturing industry sector, is 139 companies. Based on the analysis, it is concluded that the variable return on assets (ROA) and price to book value (PBV) has positive influence on stock prices. It can be interpreted that the higher the return on assets ratio and price to book value, the more positive influence on the increase of the stock price. The variable debt to equity ratio (DER) and price earnings ratio (PER) has negatively influence the stock price on the stock of manufacturing industry sector. This can be interpreted the higher the value of the debt to equity ratio and price earnings ratio, the more negatively influence on the decrease stock price.

scholarly journals Hubungan Struktur Modal, Kinerja Perusahaan dan Harga Saham pada Perusahaan Property dan Real Estate yang Listed di Bursa Efek Indonesia

2016 ◽  
Vol 6 (2) ◽  
pp. 157-172
Author(s):  
Tendian Afriano ◽  
Nikmah Nikmah
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Company Performance ◽  
Direct Influence

The purpose of this research was to examine the influence of direct capital structure towards the company's performance and stock price and test the influence of indirect capital structure towards the price of the stock on the company's financial performance through property and real estate were listed on the Indonesia stock exchange in 2009-2014. This research uses the Partial Least Square approach (PLS). The sample consisted of 38 companies research property and real estate registered in BEI in 2009 until 2014. Sampling done by the method of purposive sampling. The results of this research are proving there is a direct positive influence on performance of capital structure of the company, a positive performance against direct influence stock prices and indirectly influence modal structure against the stock price through the company's performance, but this research did not manage to prove direct influence the structure of the capital against the stock price. The results obtained in the research contributes important for firms in the capital structure decision making optmal.Keywords: Capital Structure, Company Performance, Stock Price

scholarly journals Stock Price And Performance Of Indonesian Banking, Case Study For Period Of 2015-2017

2019 ◽  
Vol 1 (1) ◽  
pp. 42-51
Author(s):  
Cornelius Candra Adi Wibowo
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Financial Statements ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Return On Equity ◽  
Analytical Technique ◽  
And Performance

The purpose of this study is to analyze the effect of Return On Assets, Return On Equity and Earning Per Share to Price Book Value and stock prices of Banking Companies listed in Indonesia Stock Exchange (IDX) during 2015-2017. This study analyzes ratios of financial statements of banking companies and their impact on stock prices. The population of this research is Banking Companies listed in IDX during 2015-2017. Samples used are as many as 43 Banking companies with census method. The analytical technique used is Partial Least Square. The financial statements used are from the Indonesia Stock Exchange website and tested with the SmartPLS 3.0 application. Result of this study is ROE and EPS have a significant and positive influence on PBV. ROE, EPS and PBV have significant and positive influence on stock price. However DER has no significant effect on PBV and Stock Price.

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2013-2017)

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Mohamad S. E. Dingkol ◽  
Sri Murni ◽  
Joy E. Tulung
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Rapid Development ◽  
Positive Influence ◽  
Company Performance ◽  
Financial Ratio ◽  
Share Prices ◽  
Beverage Industry ◽  
Food And Beverage

The rapid development of the Indonesia Stock Exchange (IDX) currently cannot shift the role of investors conducting transactions on the IDX, through the capital market which is a liaison between investors (those who have funds) and companies (those who need long-term funds). Financial ratio analysis can help business people, governments and financial users for the company's financial needs. Types of financial ratios that are often used in a company's financial valuation are liquidity ratios, activity ratios, solvency ratios, profitability ratios, and market ratios. Profitability, liquidity, solvency, activities and markets do not have a positive influence on the company's stock price. Liquidity, solvency, activities and markets do not have a significant effect on stock prices. Profitability has a significant influence on stock prices. Food and beverage industry subsectors listed on the Indonesia Stock Exchange (IDX) need to increase share prices. Improve and focus company performance on strategies that can be used in managing finances before specifically for liquidity, solvency, activity and market performance.Keywords :  financial performance, profitability, liquidity, solvency, activities, markets, stock prices

Pengaruh Likuiditas, Debt to Equity Rasio dan Return on Asset Terhadap Harga Saham Perbankan yang Terdaftar di Bursa Efek Indonesa Periode 2014-2016

2019 ◽  
Author(s):  
Tan Kim Hek
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Secondary Data ◽  
Return On Assets ◽  
Current Ratio ◽  
Financial Report ◽  
Share Prices ◽  
Simultaneous Test ◽  
Equity Ratio

This study aims to examine the effect of Liquidity, Debt to Equity and Ratio Return On Assets on stock prices on banking companies listed on the Indonesia Stock Exchange for the period 2012-2016 both partially and simultaneously.The data in this study are secondary data obtained from the Indonesia Stock Exchange website. While the research data sources are: Financial Report of Banking Companies downloaded from the Indonesia Stock Exchange website in 2014 to 2016. The number of samples used is 24 companies taken from a population of 41 companies with year observation figures of 3 years so that the number of observations in this study is as much as 72 observations. The analytical method used in this study is using multiple regression analysis, partial test, simultaneous test and determination test, where the classical assumption has been previously performed.The results showed that the Return On Asset partially affects the stock price as evidenced by a significant value less than 0.05, while Current Ratio and Debt to Equity Ratio have no effect. Simultaneously Current Ratio, Debt to Equity Ratio and Return On Asset affect the stock price in Banking companies listed on the Indonesia Stock Exchange as evidenced by a significant value less than 0.05.Conclusions from the results of this study indicate that partially Return On Asset affects the stock price, while Debt to Equity Ratio and Current Ratio have no effect. Simultaneously Current Ratio, Debt to Equity Ratio and Return On Asset affect the stock price in Banking companies listed on the Indonesia Stock Exchange..Keywords: Current Ratio, Debt To Equity Ratio, Return On Assets and Share Prices

scholarly journals Determinants of Stock Prices: Evidence of Manufacturing Companies Listed on the Indonesia Stock Exchange

2021 ◽  
Vol 4 (1) ◽  
pp. 104-113
Author(s):  
Deafatunnizwa Ulfida ◽  
Nadirsyah Nadirsyah ◽  
Ridwan Ibrahim
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Stock Prices ◽  
Design Methodology ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Audit Report ◽  
Audit Opinion ◽  
Factors Influencing

Objective – This study aimed to test and analyze the effect of the audit opinion, audit report lag, profitability, and leverage on stock prices in manufacturing companies listed on the Indonesian Stock Exchange (BEI) for the period of 2012-2018, either simultaneously or partially.  Design/methodology – A total of 55 manufacturing companies were the samples of this study, and they were collected using a purposive sampling technique. Data analysis was conducted using multiple linear regression. Results – This study indicates that simultaneously audit opinion, audit report lag, profitability, and leverage can affect stock prices. Partially, auditing report lag and profitability calculated using ROA can affect stock prices. Meanwhile, audit opinion and leverage partially do not affect stock prices. Contribution – this study provides evidence on the factors influencing the stock prices specifically within the environment of listed manufacturing companies in Indonesia.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN DIVIDEN DAN DAMPAKNYA TERHADAP HARGA SAHAM (Studi Pada Perusahaan Go Public yang Terdaftar di BEI Periode Tahun 2010-2102)

2014 ◽  
Vol 9 (4) ◽  
Author(s):  
Gabriella Tiffany Theya
Keyword(s):  
Path Analysis ◽  
Firm Size ◽  
Stock Prices ◽  
Stock Price ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Positive Influence ◽  
Capital Gains ◽  
Trigger Factor ◽  
Tax Burden

In stock investing in the stock market, investors need to have information on the factors triggering changes in stock prices. One possible trigger factor is the amount of dividends paid by the company. The shareholders as investors expect the yield of the company in the form of dividends and capital gains. Determination of the distribution of dividends is an interesting problem because it will meet the expectations of investors, on the other hand the policy is not to inhibit the growth let alone threaten the survival of the company.The purpose of this study was to determine the factors that influence the dividend policy and its impact on the stock price. The study population was all companies listed in Indonesia Stock Exchange in 2010-2012, as many as 331 companies. By using judgment sampling method then obtained a sample of 86 companies.The analytical method used is the method of path analysis (path analysis) to analyze the pattern of relationships between variables in order to determine the effect of directly or indirectly, a set of independent variables (exogenous) on the dependent variable (endogenous). As for the study of data processing using SPSS version 19.0.The results show the tax burden has a positive effect and no significant effect on dividend policy, liquidity and debt policy has a negative effect and no significant effect on dividend policy, profitability and firm size has a positive and significant effect on dividend policy, while simultaneously variables affecting significant effect of dividend policy. For a direct influence on stock prices, the tax burden has a positive influence and insignificant, liquidity and debt policies have a significant positive influence and not, as well as profitability, firm size and dividend policy has a positive and significant impact, while simultaneously, the variables that affect stock prices have a significant effect.

scholarly journals Pengaruh Penilaian Kualitas Pinjaman dan Harga Saham pada Perusahaan Perbankan (Periode 2014 – 2016)

2019 ◽  
Vol 7 (2) ◽  
pp. 125-129
Author(s):  
Andik Susanto
Keyword(s):  
Linear Regression ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Negative Influence ◽  
Positive Influence ◽  
Price Increase ◽  
Regression Result ◽  
Simultaneous Testing ◽  
Observation Period

The purpose of this study is to determine the effect of current and non-performing loans against stock prices of banking companies listed on the Indonesia Stock Exchange for the period of observation in 2014 until 2016. Bank Indonesia in its regulation provides criteria of loan collectibility into 4 kinds that is current, in special attention, substandard and loss or non performing loans. This study focuses only on the view of current loans and non performings loans. From linear regression result obtained positive influence from current lending to stock price increase and negative influence from non performings loans to stock price increase. From the results of simultaneous testing results obtained that the current loans and non performings loans affect stock price changes in banking companies observation period 2014 to 2016.

scholarly journals Analisis Kinerja Keuangan dan Nilai Perusahaan, serta Pengaruhnya terhadap Harga Saham

2019 ◽  
Author(s):  
Joki Saputra ◽  
Lidya Martha
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Investment Decision ◽  
Random Effect ◽  
Fixed Effect ◽  
Least Square ◽  
Sample Collection ◽  
Enforcement Action ◽  
Effect Method

The stock price is a reference for investors in taking an investment decision, stock prices often change adjusting to the level of supply and demand.The purpose of this research is to know how big the influence of financial performance and value of enterprise on the stock price on companies in the finance enrolled in the indonesia stock exchange the period 2013-2017. The sample collection technique uses the purposive sampling and based on criteria specified obtained samples from 28 company. Data from the financial reports obtained from official website of IDX. The analytical method used is regression analysis of panel data with the help of application E-Views 8. The initial test is to test the Chow-Test to decide whether the Pooled Least Square or Fixed Effect method is used and the test Hausman-Test to decide whether the Fixed Effect or Random Effect method can be used. The Stock Price in companies in the finance sectorwho are actually enrolled in IDX during the period of research only influenced showed signs of positive sentiments sizable enforcement action taken by Price To Book Value ( PBV ), but Return On Asset ( ROA )to have an influence negative and it is not significant.

Sign in / Sign up

Export Citation Format

Share Document