Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Beberapa Industri Manufaktur yang Terdaftar di Bursa Efek Indonesia

This study aims to determine the effect of financial performance on stock returns in the manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange from 2014 to 2016 simultaneously or partially. The variables used in this study are Return On Assets (X1), Return On Equity (X2), Economic Value Added (X3) as the independent variable and Stock return as the dependent variable.Samples were taken as many as 20 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) during 2014 to 2016. The data used are financial reports from each sample company which are published on the website ww.idx.co.id. the data analysis method used in this study is a quantitative method by testing classic assumptions, and statistical analysis is multiple linear regression analysis. The sampling method used was purposive sampling.

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The Influence of Accounting Conservatism and Economic Value Added on Corporate Equity Assessment.

Jurnal Wahana Akuntansi ◽

10.21009/10.21.009/wahana.011/2.1 ◽

2016 ◽

Vol 11 (2) ◽

pp. 1

Author(s):

Fitri Novalia ◽

Marsellisa Nindito

Keyword(s):

Stock Exchange ◽

Linear Regression Analysis ◽

Economic Value ◽

Value Added ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Accounting Conservatism ◽

Equity Valuation ◽

Economic Value Added ◽

Manufacturing Companies

This research was intended to examine the influences of Accounting Conservatism and Economic Value Added toward Equity Valuation on manufacturing companies listed in Indonesia Stock Exchange. The independent variables used in this research were Accounting Conservatism and Economic Value Added. This research used secondary data that was obtained from the Indonesia Stock Exchange official website, which has been published in 2011 until 2013. The technique that was used to gather the sample was purposive sampling and there were 18 companies. Which all sample (N) in three years was 54 samples. Those 54 samples would analyse further in this research. The method used in this research was multiple linear regression analysis. The result of t-test showed that the first variable, accounting conservatism, had a negative and significant effect to equity valuation. The second variable, which was Economic Value Added, showed a positive and significant effect to equity valuation. The result of f-test accounting conservatism and Economic Value Added showed that both of them give simultaneously and significant effect to equity valuation. Key Words: Equity Valuation, Price Book Value, Accounting Conservatism, and Economic Value Added

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Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.259 ◽

2020 ◽

Vol 2 (3) ◽

pp. 2912-2928

Author(s):

Ranti Dewi Fortuna ◽

Efrizal Syofyan

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Manufacturing Companies ◽

Audit Report ◽

Financial Reports ◽

Auditor Switching ◽

Auditor Reputation

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.

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PENGARUH ECONOMIC VALUE ADDED (EVA) DAN RASIO PROFITABILITAS TERHADAP HARGA SAHAM

JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ◽

10.30871/jama.v2i2.900 ◽

2018 ◽

Vol 2 (2) ◽

pp. 290-303

Author(s):

Venni Agnatia ◽

Diah Amalia

Keyword(s):

Coal Mining ◽

Stock Price ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Economic Value ◽

Value Added ◽

Economic Value Added ◽

Return On Equity ◽

Total Data ◽

Profitability Ratios

The purpose of this research is to analyze the effect of Economic Value Added (EVA) and profitability ratios partially and simultaneously to the coal mining company’s stock price. The profitability ratios used in this research as independent variable are Return on Asset (ROA), Return on Equity (ROE), Return on Investment (ROI) and Net Profit Margin (NPM) although the stock price as the dependent variable. The samples used were 14 companies from 25 coal mining companies listed in Indonesia Stock Exchange during the period 2011-2017 so total data processed is 98 samples. This research used linear regression analysis with Eviews version 9. The result indicated that partially the variable ROA and ROI has significant positive effect on stock price. EVA, ROE and NPM does not affect the stock price. All variables simultaneously affect to the stock price. Keyword: EVA, ROA, ROE, ROI, NPM, Stock Price

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PENGARUH STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN RITEL DI INDONESIA

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.37676/ekombis.v8i1.928 ◽

2020 ◽

Vol 8 (1) ◽

pp. 19-30

Author(s):

Fauziyah Nafishah

Keyword(s):

Stock Returns ◽

Financial Management ◽

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Managerial Ownership ◽

Financial Reports

Fauziyah Nafishah; This study aims to determine the effect of managerial ownership, and leverage on stock returns in retail companies in Indonesia.The research method used in this study is a quantitative method, the independent variable used in this study consists of managerial ownership structure and leverage while the dependent variable is stock returns. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) listed on the Indonesia Stock Exchange 2013-2017 period. Sample selection through purposive sampling method. There are 7 (seven) companies that have criteria as research samples, so that the research data totaled 35 data. Data collection techniques used are document review, the data analyzed are annual financial reports (annual report), previous research journals and other literature relating to research problems. Data processing and analysis techniques include financial management analysis, multiple linear regression analysis, classic assumption test, hypothesis test, coefficient of determination test and coefficient of determination test. The results showed that managerial ownership partially influential and significant on stock returns, and partial leverage had no significant and significant effect on stock returns. While simultaneously managerial ownership, and leverage affect stock returns.Therefore, it is better for the company's internal parties to improve the company's performance because the company's performance and good company production will make investors interested in investing in these companies. Keyword : managerial ownership, leverage, stock returns

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Financial Performance, Capital Structure and Share Ownership Structure, Companies Registered on the Indonesia Stock Exchange (Empirical Study on Manufacturing Companies Listed on the Stock Exchange Indonesia Period 2012-2016)

KnE Social Sciences ◽

10.18502/kss.v3i26.5430 ◽

2019 ◽

Author(s):

Purwanti . ◽

Eddy Irsan Siregar

Keyword(s):

Capital Structure ◽

Financial Performance ◽

Stock Returns ◽

Stock Exchange ◽

Economic Value ◽

Value Added ◽

Manufacturing Companies ◽

Leverage Ratio ◽

Share Ownership ◽

The Capital Structure

This study will examine Financial Performance, Capital Structure and Structure Share Ownership, Companies that are measured using Economic Value Added (EVA). The sample used in this study uses a method purposive sampling with several predetermined criteria. With using the pooled data method, the study sample consisted of 117 observations data listed on the Indonesia Stock Exchange for the period 2012-2016 obtained from Indonesian Capital Market Directory (ICMD) and also from ﬁnancial statements annual manufacturing company. The data analysis technique used is regression multiple linear and hypothesis testing using t test and F test with level 5% signiﬁcance. The results of the study indicate that institutional ownership has greater value than managerial share ownership, so that monitoring functions by institutional shareholders are more effective in monitoring. Leverage ratio on manufacturing companies listed at The Indonesia Stock Exchange during the 2012-2016 research period, is still deep the normal range at the lower level is around 30% - 36%. Asset structure on manufacturing companies listed on the Indonesia Stock Exchange during the period the 2012-2016 research is still quite low, meaning the company asset structure doesnot affect the capital structure. The growth of company assets is not affect the capital structure of registered manufacturing companies on the IndonesiaStockExchangefortheperiod2012-2016.Capital structure,size the company and the risk of stock returns simultaneously inﬂuence on ﬁnancial performance of manufacturing companies listed on the Stock Exchange Indonesia for the period 2012-2016. Institutional share ownership, ownership managerial shares, company size, riskofstockreturnsandcapitalstructurethecompanyhasaninﬂuenceontheﬁnancial performance of manufacturing companies listed on the Indonesia Stock Exchange during the 2012 study period - 2016

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PENGARUH ECONOMIC VALUE ADDED DAN MARKET VALUE ADDEDTERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2011-2013

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v3i2.4953 ◽

2016 ◽

Vol 3 (2) ◽

pp. 135

Author(s):

Rizky Alika Ramadhani ◽

Emma S.N. Sipayung

Keyword(s):

Stock Returns ◽

Stock Exchange ◽

Economic Value ◽

Value Added ◽

Sampling Technique ◽

Economic Value Added ◽

Manufacturing Companies ◽

Negative Effects ◽

Positive Effects ◽

Analyze Data

<span class="fontstyle0">The objective of study is determine the influence of EVA and MVA to stock returns in manufacturing companies listed on the Indonesian Stock Exchange from 2011 until 2013. Based sampling technique using a :purposive sampling” obtained sample of 91 companies and number of observations as many as 264. The number of observations in this<br />study using multiple regression analysis with the spss 20.0 to analyze data.<br />The results of the study shows that EVA variable has positive effects on stock returns. But other result shows the variable MVA has negative effects on stock returns.</span>

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Analysis of the Influence of Net Profit Margin, Return on Equity and Earnings PER Share of the Stock Price Case Study: Manufacturing industry sub-sector chemical industry listed on the IDX 2016

Restaurant Business ◽

10.26643/rb.v118i5.7222 ◽

2019 ◽

Vol 118 (5) ◽

pp. 17-28

Author(s):

MuhamadJusmansyah

Keyword(s):

Regression Analysis ◽

Chemical Industry ◽

Stock Price ◽

Manufacturing Industry ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Profit Margin ◽

Manufacturing Companies ◽

Return On Equity ◽

Net Profit

This study aims to analyze the effect of Net Profit Margin (NPM), Return on Equity (EPS) on Stock Price of manufacturing companies listed in the Indonesia Stock Exchange (IDX) of the observation year 2012 - 2016.The data used are secondary data and analytical methods, using multiple linear regression analysis with the help of Statistical Product and Service Solution (SPSS) program version 23 to obtain a comprehensive picture of the relationship between variables one with other variables. The sample in this research consist of fifteen (15) manufacturing companies group of chemical industry sectors listed on Indonesia Stock Exchange (IDX) in observation 2012 until 2016 with purposive sampling method as sampling method.The results of this study are: (1) Net Profit Margin (NPM) influential on Stock Price, (2) Return On Equity (ROE) effect on Stock Price, (3) Earning Per Share (EPS) effect on Stock Price, (4) ) The results of regression analysis simultaneously influenced the result that Earning Per Share (EPS) effect on Stock Price. As for Net Profit Margin (NPM) and Return on Equity (ROE) does not affect the stock price.

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FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM

Jurnal Ekonomi dan Bisnis ◽

10.30659/ekobis.19.3.78-89 ◽

2018 ◽

Vol 19 (3) ◽

pp. 78

Author(s):

Sri Hermuningsih ◽

Anisya Dewi Rahmawati ◽

Mujino Mujino

Keyword(s):

Stock Returns ◽

Stock Exchange ◽

Economic Value ◽

Value Added ◽

Sampling Technique ◽

Return Level ◽

Economic Value Added ◽

Manufacturing Companies ◽

Automotive Manufacturing ◽

Level 3

The purpose of this study is to analyze the factors that affect stock returns on manufacturingcompanies listed on the Indonesia Stock Exchange. The population in this study areManufacturing companies listed on the Indonesia Stock Exchange in the period 2011-2015 atotal of 17 companies sample automotive manufacturing companies sub-sector consisting of 7companies. This sampling technique uses Purposive sampling. The result of research indicatethat: (1) Economic Value Added and systematic risk influence partially influence to stock interestrate return and inflation do not show significant influence. (2) Economic Value Added, systematicrisk, interest rate and inflation simultaneously have a significant effect on stock return level(3) EVA is the most dominant variable affecting stock returns on manufacturing companiescategorized in the automotive sub-company.Keywords: Economic Value Added, Beta Saham, Inflasi, suku bunga, return saham

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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 Earning Per Share, Debt To Equity Ratio, Price Earning Ratio, Return On Equity Terhadap Harga Saham Perusahaan Makanan Dan Minuman Di Bei Periode 2015-2017

Jurnal Manajemen Bisnis dan Kewirausahaan ◽

10.24912/jmbk.v3i2.4956 ◽

2019 ◽

Vol 3 (2) ◽

Author(s):

Indrian Trifena Suriadi Dan Indra Widjaja

Keyword(s):

Stock Returns ◽

Stock Return ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Financial Statements ◽

Multiple Linear Regression Analysis ◽

Return On Equity ◽

Independent Variables ◽

Food And Beverage ◽

Equity Ratio

This study aims to determine the effect of financial performance on stock returns in food and beverage companies listed on the Indonesia Stock Exchange in 2015 to 2017 simultaneously or partially. The variables used in this study are Earning Per Share (EPS), Debt To Equity Ratio (DER), Price Earning Ratio (PER), Return On Equity (ROE) as independent variables and stock return as the dependent variable. The data used are financial statements from food and beverage companies published through the website ww.idx.co.id. The results of the study show that the independent variables EPS, DER, PER, ROE do not significantly influence the dependent variable (stock return) simultaneously. While the results of the study are partial, it shows that only EPS and ROE variables have a significant effect on stock returns. Thus it can be concluded that all the independent variables studied cannot be used simultaneously to determine the amount of stock returns. The data analysis method used in this study is a quantitative method by testing classical assumptions, as well as statistical analysis, namely multiple linear regression analysis. The sampling method used was purposive sampling.

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