PENGARUH EARNING PER SHARE, DEBT TO EQUITY RATIO, RETURN ON ASSET, PRICE TO BOOK VALUE, DAN PRICE EARNING RATIO TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2015

This study aims to examine and explain the effect of partial and dominant Earning Per Share (EPS), Debt to Equity Ratio (DER), Return On Assets (ROA), Price to Book Value (PBV) and Price Earning Ratio (PER) on return shares of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The analytical method used in this study is a quantitative method by testing classical assumptions and statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling. The variables of this study consisted of EPS, DER, ROA, PBV and PER as independent variables, and stock returns as the dependent variable with a total sample of 36 manufacturing companies. The analysis shows that EPS, DER, PBV and PER affect stock returns while ROA does not affect stock returns. For further research, it is expected to be able to add other research variables such as Net Profit Margin and Current Ratio.

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MODAL KERJA, SIZE, STRUKTUR MODAL DAN RETURN ON ASSET: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Jurnal Riset Akuntansi dan Keuangan ◽

10.21460/jrak.2020.162.377 ◽

2021 ◽

Vol 16 (2) ◽

pp. 99

Author(s):

Fransiskus Rian ◽

Gendro Wiyono ◽

Mujino Mujino

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Working Capital ◽

Return On Assets ◽

Equity Ratio

ABSTRACT The purpose of this study is to examine whether working capital variables, size, and capital structure affect the return on assets. The population in this study are manufacturing companies in various sub-sectors proposed in the Indonesia stock exchange in 2016-2018. The type of data used in this study is secondary data from the company's annual financial statements as a sample that is used and processed using SPSS 16.00. This research uses the classic assumption test and the data analysis method used is multiple linear regression analysis. The results of the study show how working capital (ratio using current ratio, accounts receivable turnover, and net working capital), size, and capital structure (tested using a debt to equity ratio) are considered to compare asset returns.Keywords: working capital, size, capital structure, return on assets ABSTRAK Tujuan dari penelitian ini adalah untuk menguji apakah variabel modal kerja, ukuran, dan struktur modal berpengaruh terhadap return on assets. Populasi dalam penelitian ini adalah perusahaan manufaktur di berbagai sub sektor yang diusulkan di Bursa Efek Indonesia tahun 2016-2018. Jenis data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan sebagai sampel yang digunakan dan diolah menggunakan SPSS 16.00. Penelitian ini menggunakan uji asumsi klasik dan metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bagaimana modal kerja (rasio menggunakan rasio lancar, perputaran piutang, dan modal kerja bersih), ukuran, dan struktur modal (diuji menggunakan rasio utang terhadap ekuitas) dipertimbangkan untuk membandingkan pengembalian aset.Kata kunci: modal kerja, ukuran, struktur modal, return on assets

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014)

Jurnal Riset Akuntansi Dan Bisnis Airlangga ◽

10.31093/jraba.v2i1.23 ◽

2017 ◽

Vol 2 (1) ◽

Author(s):

Dianing Ratna Wijayani

Keyword(s):

Intellectual Capital ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

Significant Positive Effect ◽

Manufacturing Companies ◽

Return On Assets ◽

Return On Equity ◽

Positive Effect

The purpose of this research was to examine the effect of intellectual capital on Return On Assets, Earning Per Share and Return On Equity. The population of this research is manufacturing companies listed on the Stock Exchange the period 20122014, a total sample of companies amounted to 51 samples were taken by using purposive sampling method. The method of analysis in this research is multiple linear regression analysis. The results of this study indicate that intellectual capital significant positive effect on ROA. This condition occurs because if the human resource capacity the better, it is expected to produce profitability Return on Assets increased. Intellectual capital is significant positive effect on EPS. This condition occurs because when intellectual capital is getting better, the public trust in the company, the better, so that the products or services offered by the company is accepted by the community and increasing revenue. Intellectual capital is significant positive effect on ROE. This condition occurs because the intellectual capital increases, the company has been using its capital more effectively to improve human resources, so that the performance of employees to generate increasing profits. Keyword : Intellectual Capital, Financial Performance, Return on Assets, Earning Per Share and Return On Equity

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Pengaruh Return On Asset (ROA), Debt To Equity Ratio (DER), Dan Earning Per Share (EPS) Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Tangible Journal ◽

10.47221/tangible.v4i2.74 ◽

2019 ◽

Vol 4 (2) ◽

pp. 214-230

Author(s):

Andi Annisa ◽

Fadliah Nasaruddin ◽

Mursalim .

Keyword(s):

Stock Prices ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Manufacturing Companies ◽

Return On Assets ◽

Earnings Per Share ◽

Equity Ratio

This study aims to examine the effect of return on assets, debt to equity ratio and earnings per share on stock prices at manufacturing companies listed on the Stock Exchange. Data in this study, obtained from the financial statements of manufacturing companies listed on the Stock Exchange. This study uses secondary data by way of observation by visiting the Capital Market Information Center (PIPM) Data analysis method used is multiple linear regression analysis. The results showed that the partial return on assets and earnings per share have a positive and significant effect on stock prices, while the debt to equity ratio has a negative and significant effect on stock prices

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THE EFFECT OF PROFITABILITY ON CAPITAL STRUCTURE IN THE MANUFACTURING COMPANIES SUBSECTOR METALS LISTED IN INDONESIA STOCK EXCHANGE (IDX) YEAR 2011-2013

JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN ◽

10.17509/jpak.v3i2.15439 ◽

2019 ◽

Vol 3 (2) ◽

pp. 51

Author(s):

Amelia Fitriani I.P

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Financial Statements ◽

Total Sample ◽

Significance Test ◽

Manufacturing Companies ◽

Return On Assets ◽

Equity Ratio ◽

The Capital Structure

This study aims to determine the effect of profitability on the capital structure of the Manufacturing Companies subsector Metals are Listed in Indonesia Stock Exchange in 2011-2013, in this study profitability is measured using the Return on Assets (ROA), and capital structure were measured using Debt to Equity Ratio (DER ). The method used is descriptive method verification. The data collection techniques used is a method of documentation. Data in the form of financial statements obtained from the official website of Indonesia Stock Exchange 2011-2013. With a total sample of 10 Metals Companies listed on the BEI for three periods of study in order to get 30 data observan. Statistical analysis used is simple linear regression analysis, which is preceded by a test for normality and linearity as a prerequisite regression test then testing the significance of regression (F test) and regression coefficient significance test (t test). Based on the results of data processing, the known value of ROA decreased, while DER increased. Based on the statistical test result that profitability does not affect the capital structure. Keywords: Profitability, Capital Structure.

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Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Pada Perusahaan Sektor Industri Dasar Dan Kimia Di Bei Periode 2014-2018

JURNAL SOSIAL EKONOMI DAN HUMANIORA ◽

10.29303/jseh.v6i2.85 ◽

2020 ◽

Vol 6 (2) ◽

pp. 105-113

Author(s):

Nawal Iskandar ◽

I Gede Mandra ◽

Gusti Ayu Sri Oktariyani

Keyword(s):

Firm Value ◽

Time Series Data ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Series Data ◽

Return On Assets ◽

Book Value ◽

Basic Industry ◽

Equity Ratio

This study is aimed to determine the effect of Profitability and Leverage on Firm Value. Profitability is measured by Return on Assets (ROA) and Leverage is measured by Debt to Equity Ratio (DER), while Firm Value is measured by Price to Book Value (PBV). The population of this research is Basic Industry and Chemicals Companies Sectors that listed on the Indonesia Stock Exchange. There are 17 companies as sample in this study which were obtained by purposive sampling method. Data collected by combaining cross-section and time-series data. Furthermore, panel data analyze by multiple linear regression analysis by using EViews software. The findings show that ROA has a positive and significant effect on firm value, while DER has no significant effect on firm value

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PENGARUH KINERJA KEUANGAN PERUSAHAAN TERBUKA TERHADAP RETURN SAHAM PADA MASA PANDEMI COVID-19 (Pada Perusahaan yang Tercatat di BEI Tahun 2020)

Media Mahardhika ◽

10.29062/mahardika.v20i1.288 ◽

2021 ◽

Vol 20 (1) ◽

pp. 25-36

Author(s):

Alphasyah Lazuardy Sidarta ◽

Ade Irma Suryani Lating ◽

Syarifudin Syarifudin

Keyword(s):

Stock Returns ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Return On Assets ◽

Current Ratio ◽

Assistance Program ◽

Simultaneous Test ◽

Equity Ratio

This study aims to determine whether the ongoing global pandemic affects the company's financial performance. This is evidenced by testing the effect of Return On Assets, Debt to Equity Ratio, and Current Ratio on stock returns of companies listed on the Indonesia Stock Exchange in 2020. This study uses a quantitative approach method with multiple linear regression analysis method in partial (Test t) and in simultaneous (Test F) research variables. The sample is taken using a purposive sampling method, so that 35 data are obtained in the form of company financial report which is acquired from the official website www.idx.co.id. The secondary data analysis process in this study is assisted by using the STATA MP14 assistance program. The result shows that all the independent variables used, including the current ratio, debt to equity ratio, and return on assets have an effect on the dependent variable, that is stock returns. By the presence of this result on the study, it is hoped that the company's management can pay attention to various factors that can attract investors to invest in the company, so it will be able to provide optimal returns for investors and for investors will be able to choose and identify a company by analyzing its financial reports that have been published and also by analyzing external factors that can affect the company's performance before investing, in order to get optimal returns in the future

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Pengaruh Likuiditas dan Ukuran Perusahaan terhadap Return Saham pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman

Moneter - Jurnal Akuntansi dan Keuangan ◽

10.31294/moneter.v8i1.9077 ◽

2021 ◽

Vol 8 (1) ◽

pp. 25-31

Author(s):

Hendra Lesmana ◽

Wati Erawati ◽

Husni Mubarok ◽

Ery Suryanti

Keyword(s):

Stock Returns ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Total Sample ◽

Multiple Linear Regression Analysis ◽

T Test ◽

Company Size ◽

Manufacturing Companies

This study aims to test whether liquidity and company size have an influence on stock returns in manufacturing companies in the food and beverage sub-sector in 2017-2019. The total population of this study was 26 companies with a total sample of 11 manufacturing companies listed on the Indonesia Stock Exchange with a study period of three years so that the research sample was 33 data. The data used is secondary data from various reliable sources. The sampling technique used was purposive sampling method. The independent variables include liquidity and company size, while the dependent variable is stock returns. Collecting data in this study using secondary data with documentation methods. The method of analysis of this research is using multiple linear regression analysis and t test. Based on the t test shows that (1) liquidity has a significant effect on stock returns (2) company size has an influence on stock returns.The company’s ability to pay debts on time will make the stock returns be returned appropriately. Mean while, company size has a positive and insignificant effect on stock returns.

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Analisis Faktor-Faktor yang Berpengaruh Terhadap Return Saham pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Sub Sektor Makanan dan Minuman yang Tercatat Aktif di Bursa Efek Indonesia Periode 2013-2017

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v4i4.8680 ◽

2020 ◽

Vol 4 (4) ◽

pp. 162

Author(s):

Dionisius Sole

Keyword(s):

Stock Returns ◽

Firm Size ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Investment Strategies ◽

Manufacturing Companies ◽

Return On Assets ◽

Independent Variables ◽

Earnings Per Share

This research aims to examine and analyze the factors that influence stock returns in manufacturing companies in the consumer goods and food sub-sector listed on the Indonesia Stock Exchange (IDX). The independent variables in this research are Earning Per Share (EPS), Price Earning Ratio (PER), Return On Assets (ROA), and Firm Size. The dependent variable in this research is stock returns. The number of observations in this research were 55 of 11 companies multiplied by 5 years. This research uses purposive sampling method. Empirical results in this research using the SPSS program using multiple linear regression analysis methods. The results of this reserach indicate that return on assets (ROA) has a significant effect on stock returns. While earnings per share (EPS), price earning ratio (PER), and firm size have no significant effect on stock returns. These results indicate that investors should pay attention to return on assets (ROA) in their investment strategies. As well as looking at the small effect of the independent variables on the dependent variable, it is suggested the need for caution in generalizing the results of this research.

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ANALISIS LIKUIDITAS, SOLVABILITAS DAN NILAI PASAR DAN PENGARUHNYA TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR PERBANKAN DI INDONESIA

10.31227/osf.io/sz6vu ◽

2019 ◽

Author(s):

Rizka Hadya

Keyword(s):

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Significance Level ◽

Book Value ◽

Equity Ratio ◽

Independent Variable ◽

Solvency Ratio

This study aims to determine the effect of Cash Ratio, Debt to Equity Ratio (DER) and the Price to Book Value (PBV) on stock returns banking companies listed in Indonesia Stock Exchange (IDX) period 2014-2017. The samples used were 23 banking companies listed in Indonesia Stock Exchange (IDX). In this study using two variables: the independent variable (Cash ratio, Debt to Equity Ratio and Price to Book Value) while the dependent variable is the stock return. The method used in this study is a multiple linear regression analysis using Eviews. The results showed a partial (1) Liquidity Ratio (Cash Ratio) had no significant effect on stock returns, it is shown on the significance level of X1 (Cash Ratio) of 0.7105 > 0.05. (2) Solvency Ratio (Debt to Equity Ratio) had no significant effect on stock returns, it is shown on the significance level of X2 (DER) of 0.9330 > 0.05. (3) Market Ratio (Price to Book Value) has a significant effect on stock returns, it is shown on the significance level of X3 (PBV) of 0.0112 < 0.05

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Analisis Pengaruh Profitabilitas, Solvabilitas, Dan Nilai Pasar Terhadap Return Saham Pada Perusahaan Go Publik Di Bursa Efek Indonesia (Studi Pada Perusahaan Jasa Sub Sektor Restoran, Hotel Dan Pariwisata)

JFRES Journal of Fiscal Regional And Economy Studies ◽

10.36883/jfres.v3i1.37 ◽

2020 ◽

Vol 3 (1) ◽

pp. 22-33

Author(s):

Sisilia Maria Parinusa

Keyword(s):

Regression Analysis ◽

Stock Return ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Predictor Variables ◽

Return On Assets ◽

Return On Equity ◽

Book Value ◽

Equity Ratio

Financial ratios are employed in this research to measure the influence of profitability, solvency and price to book value on stock return in restaurant, hotel and tourism companies which are listed on Indonesia Stock Exchange from period 2014 – 2018. The objectives of this study was to provide empirical findings whether profitability, solvency and price to book value have a significant influence on stock return. Multiple linear regression analysis was used to identify the strength of the effect of Return On Assets (ROA), Return On Equity (ROE), Debt to Equity Ratio (DER) and Price to Book Value (PBV) on stock return simultaneously and partially.The result of this study indicates that simultaneously ROA, ROE, DER and PBV have a significant effect on stock return and there is a positive significant effect of return on assets on stock return. Whereas price to book value has a negative significant effect on stock return in restaurant, hotel and tourism companies listed on IDX. Furthermore, return on equity and debt to equity ratio have no significant impact on stock return. Among the predictor variables, the data analysis showed that return on assets is the most important predictor variables in this regression model.

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