scholarly journals PENGARUH INFORMASI AKUNTANSI KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN- PERUSAHAAN INDUSTRI PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK TAHUN 2008 HINGGA 2016

2018 ◽  
Vol 1 (1) ◽  
pp. 26-35
Author(s):  
Dini Onasis

The purpose of establishing a company is to gain the maximum profit. The next goal is to prosper shareholder value. One of the tools that a company uses to achieve its objectives is financial accounting called Financial statements. The financial statements also indicate what management has done (stewardship), or Management's accountability of the resources entrusted to it. Users of financial statements want to assess what has been done by management or accountability what management does to the resources entrusted to it. Accounting information from the financial statements can describe the condition of the company. In this study examine the market reaction of information received by the public (Investor) on stock prices. If the information presented reports success in performance then the market will respond positively and if the performance fails then the market will respond negatively with the company's stock price decline presented. Researchers examine the influence of information revealed by the company on its Financial Statement to their share price, where the information used as a variable is Stock Price, Net Profit (Net Profit), Liabilities, Capital, Sales, EBT and Size Asset). The data used is a period of 9 years, long time data is to be able to find better results of research than a period of only a few years. The findings of this study, Variable Liabilities have a significant effect on stock prices, Variable Capital has no significant effect on stock prices, Variable Sale significant effect on stock prices, EBT variables have a significant effect on stock prices, Profit variables have no significant effect on stock prices.   Keyword  :  Liabilities, Sale, Capital, EBT, Profit, Stock Price

2020 ◽  
Vol 7 (10) ◽  
pp. 1903
Author(s):  
Tiya Maryani ◽  
Heikal Muhammad Zakaria

ABSTRAKDidirikannya suatu perusahaan bertujuan untuk mendapatkan keuntungan, ketersediaan dana merupakan salah satu faktor penting bagi perusahaan agar dapat beroprasi dengan baik. Penerbitan saham merupakan salah satu cara agar perusahaan mendapatkan tambahan dana dari masyarakat pemodal (Investor. Sebelum menanamkan modal seorang investor akan memprediksi tinkat risiko keuntungan maupun kerugian yang akan didapatkan dimasa yang akan datang, salah satu cara dengan menganalisis laporan keuangan perusahaan. Penelitian ini digunakan untuk mengetahui dan menganalisis pengaruh ROA, ROE dan DER terhadap harga saham pada perusahaan index JII periode 2016-2019. Metode yang digunakan yaitu metode analisis deskriptif dan analisis verifikatif. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu, didapatkan 45 perusahaan sebagai populasi dan 16 perusahaan sebagai sampel penelitian. Berdasarkan hasil penelitian didapatkan bahwa ROA tidak berepengaruh terhadap harga saham dengan nilai signifikansi 0,314, ROE berpengaruh terhadap harga saham dengan nilai signifikansi 0,00, dan DER tidak berpengaruh terhadap harga saham dengan diperoleh nilai signifikansi 0,791.Kata Kunci: ROA, ROE, DER, Harga Saham ABSTRACTThe establishment of a company alms to get profits, the availability of fund is one of significant factors in the activities of a company. Issuance of shares is one way for companies to get additional funds from the public investors. Before investing their capital an investor will predict the level of risk of gains and losses that will be obtained in the future, one method is analyze the company’s financial statements. This research is used to determine and analyze the effect of ROA, ROE and DER on stock price in the JII index company 2016-2019 period. The method used is descriptive analysis and verification analysis. The sampling technique used purposive sampling with certain criteria, found 45 companies as population and 16 companies as research samples. Based on the results of the study found that ROA has no effect on stock prices with a significance value of 0.314, ROE has an effect on stock prices with a significance value of 0.00, and DER has no effect on stock prices with a significance value of 0.791. Keywords: ROA, ROE, DER, stock price


2015 ◽  
Vol 10 (1) ◽  
pp. 16
Author(s):  
Norita Citra Yuliarti

This study aims to examine the fundamental factors of Current Ratio (CR), Leverage Ratio, Net Profit Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share(EPS)effect on stock price changes on financial companies in Indonesia . The share price is the value of a stock that reflects the wealth of the company issuing the shares, which change or fluctuation is largely determined by the forces of supply and demand occurred in the stock exchange (secondary market). The influence of these factors on stock prices is tested with regression analysis. Study sample is 40 companies listed on the Indonesian stock exchange are selected by purposive sampling.The results of this study indicate that the partial net profit margin of only variable that significantly influence the stock price, while the variable current ratio, leverage ratio, total assets turnover and earnings per shareno significant effect on stock prices. While simultaneously variable Current Ratio (CR), Leverage Ratio, Net Profit Margin (NPM), Total Assets Turn Over (TATO), Earnings Per Share(EPS)significantly influence the stock price. These results indicate that investors in making investment decisions take into consideration the level of stock prices, returns that would be obtained and also consider the ability of illiquid instruments (funds from third parties, received a loan of more than three months, and core capital) against liabilities (current debt ) company. Keywords: Stock Price, Current Ratio(CR), LeverageRatio, Net ProfitMargin(NPM), TotalAssetsTurn Over(TATO), Earnings Per Share(EPS)


2021 ◽  
Vol 14 (2) ◽  
pp. 132-150
Author(s):  
Shintya Hanika Surahmansyah

Factors related to the condition of the company are generally indicated in the financial statements, which is one measure of company performance. Fundamental analysis is a factor often used to predict stock prices. This study aims to determine the effect of Earning per Share (EPS), Return on Equity (ROE), and Net Profit Margin (NPM) on the stock prices of financial institutions listed on the Indonesia Stock Exchange in 2015-2018. The population in this study is the company of financial institutions listed on the Indonesia Stock Exchange in 2015-2018. The sample in this study is 10 companies and the selection of ampples using purposive sampling method. The analytical method used is multiple linear analysis method. The results of the analysis conducted indicate that EPS partially influences the stock price while ROE and NPM do not affect the stock price. Simultaneous in test shows the results that together EPS, ROE, and NPM affect the stock price. From the test determination coefficient results obtained 57.6% changes in stock prices are influenced by EPS, ROE, and NPM factors. While the remaining 42.4% is influenced by other factors.


Jurnal Ecogen ◽  
2018 ◽  
Vol 1 (4) ◽  
pp. 169
Author(s):  
Ariswandi Sang Putra

The ups and downs of stock prices depend on the attractive tug strength between demand and supply of stocks in the capital market. Understanding of stock prices and the factors that affect the changes is very important because it can provide information for investors or prospective investors in investing in the form of shares. For investors information on Earning Per Share, Dividend Per Share and Financial Leverage become a very basic requirement in decision making needs. Therefore, the researcher is interested in doing research about the effect of: 1) earning per shere on stock price, 2) dividend per share to stock price, 3) financial leverage to share price of a company. The population of this study are all manufacturing companies listed on the Indonesia Stock Exchange period 2011-2015. The method of selecting the sample using purposive sampling, samples obtained 53 companies period 2011-2015, so that 265data obtained in this study. The variables in this study consisted of EPS, DPS and FL as independent variable and stock price as dependent variable. Methods of data collection using documentation to obtain data on EPS, DPS, FL and stock prices. Data analysis used multiple regression analysis. The results of this study indicate that earnings per shere have a significant positive effect on stock prices, dividend per share positively insignificant to stock prices, and financial leverage positively insignificant effect on stock prices.Keyword: EPS ,DPS,FL, Stock Price


2019 ◽  
Vol 3 (02) ◽  
Author(s):  
Niki Nony Mutiarani ◽  
Riana R Dewi ◽  
Suhendro Suhendro

This study aims to determine how the effect of Price Earning Ratio, Price to Book Value Ratio and Inflation on Indexed Stock Prices Idx 30 in the period 2016-2018. The object in the 2016-2018 research period was a company whose share price was IDX30 Teindeks on the Indonesia Stock Exchange. The population used in this study is 30 company shares and is based on a purposive sampling method that produces a sample of 11 companies. The dependent variable is represented by the stock price index, while the independent variables in this study are Price Earning Ratio, Price to Book Value Ratio and inflation. The research method used is a quantitative method that takes into account the company's market ratios of financial reports obtained from the IDX website and the level of inflation in Indonesia Partially the results of this study indicate that during the 2016-2018 period Price Earning Ratio, Price to Book Value Ratio and inflation do not affect IDX indexed stock prices 30. Keywords: Stock Prices, Price Earning Ratio, Price To Book Value, Inflation


2021 ◽  
Vol 5 (2) ◽  
pp. 11-18
Author(s):  
Mira Mira Ismail

This research is a quantitative research using a causality approach that will see and identify the causes and effects of the EPS variable on stock prices. The population in this study are all companies included in the 2018-2019 LQ-45 list, which are 45 companies. The sample was taken based on purposive sampling criteria so that 27 companies were obtained, with the data used were secondary data in the form of published financial statements and can be accessed through www.idx.co.id. The data analysis technique used simple linear regression with SPSS for windows 24.0 test tool. The results of the study show that the EPS variable has a positive and significant effect on the company's share price, this means that EPS is essentially considered important to determine the amount of the stock price and company value, so that most investors can make decisions based on EPS. The evidence that EPS has an effect on stock prices is the 27 companies listed in LQ-45 showing a change in the increase or decrease in the value of EPS which has an effect on the occurrence of an increase or decrease in the Company's stock price.


2020 ◽  
Vol 12 (2) ◽  
pp. 203-214
Author(s):  
Demetrius Kunto Wibisono ◽  
Esther Yolanda

This study aims to find out how the influence of Disclosure of Financial Statements for the period 2014 - 2018 and Company Size on the Stock Price. This case study was conducted by taking a sample of companies list on IDX BUMN20. This study uses the hypothesis testing method using IBM SPSS Statistics Subscription version 23. Based on the results of the study found that an increase in average disclosure in all companies listed on the IDX, in other words, an increase in awareness of the management of companies listed on the IDX to report both financial and non-financial information to the public. In addition, companies listed on the IDX are increasingly obedient to the policies made by the regulator (OJK) related to the disclosure of financial statements. The Annual Disclosure Variable does not partially affect the company's stock price, this is due to differences in the research sector and research year. Partially, the variable size of the company has an influence on stock prices, this is because investors are interested in investing in companies that have large assets and have a large market capitalization because they are considered more profitable. Simultaneously, the Annual Report Disclosure variable and company size variables have a significant effect on stock prices.  Keywords: Annual Report Disclosure, Company Size, and Stock Price.


2019 ◽  
Vol 8 (1) ◽  
pp. 25-32
Author(s):  
Ade Prima ◽  
Linna Ismawati

This study aims to determine the development of Total Asset Turnover (TATO) and Equity Return Rate (ROE) on Stock Prices and analyze how much influence the Total Asset Turnover (TATO) and Equity Return Rate (ROE) on Stock Prices are partially and simultaneously in the Textile and Garment Sub-sector company for the period 2012-2016. The method used in this research is descriptive verification method with a quantitative approach. The sample used in this study is the financial statements per year 2012-2016, as many as 30 samples. The statistical test used is multiple linear regression analysis, classical assumption test, correlation analysis, determination coefficient, and hypothesis testing using SPSS Statistics 17.0. The results showed that partially the Total Asset Turnover (TATO) had a significant effect on the Stock Price, Equity Return Rate (ROE) had a significant effect on the Share Price and simultaneously Total Asset Turnover (TATO) and Equity Return Rate (ROE) had a significant effect on Stock Prices. Keywords: Total Asset Turnover (TATO), Equity Return Rate (ROE), and Stock Price Penelitian ini bertujuan untuk mengetahui perkembangan Perputaran Total Aset (TATO) dan Tingkat Pengembalian Ekuitas (ROE) terhadap Harga Saham serta menganalisis seberapa besar pengaruh Perputaran Total Aset (TATO) dan Tingkat Pengembalian Ekuitas (ROE) terhadap Harga Saham baik secara parsial maupun secara simultan pada perusahaan Sub Sektor Tekstil dan Garment periode 2012-2016. Metode yang digunakan dalam penelitian ini adalah metode deskriptif verifikatif dengan pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini yaitu laporan keuangan per tahun 2012-2016, sebanyak 30 sampel. Pengujian statistik yang digunakan adalah analisis regresi linier berganda, uji asumsi klasik, analisis korelasi, koefisien determinasi, serta pengujian hipotesis dengan menggunakan SPSS Statistics 17.0. Hasil penelitian menunjukkan bahwa secara parsial Perputaran Total Aset (TATO) berpengaruh signifikan terhadap Harga Saham, Tingkat Pengembalian Ekuitas (ROE) berpengaruh signifikan terhadap Harga Saham dan secara simultan Perputaran Total Aset (TATO) dan Tingkat Pengembalian Ekuitas (ROE) berpengaruh signifikan terhadap Harga Saham.  Kata Kunci: Perputaran Total Aset, Tingkat Pengembalian Ekuitas, Harga Saham .


2021 ◽  
Vol 4 (2) ◽  
pp. 698-705
Author(s):  
Rafida Khairani ◽  
Fati Syafira ◽  
Masnika Sinaga ◽  
Roryn Chelsi Gea ◽  
Lorensisca Sitorus

The purpose of this research is to analyze the effect of profitability and Liqudity on the company's stock price in PropertySector. This research uses a quantitative approach, the type of research used is associative research. The data used are secondary data in the form of company financial statements obtained from the Indonesia Stock Exchange (IDX). In determining the sample of this study using a purposive sampling method that is determining the sample by making certain criteria. The data analysis method uses multiple linear regression analysis. Testing the hypothesis in this study using the t test to determine the effect of individual independent variables on the dependent variable. While the F test is used to determine the effect of Current Ratio (CR), Net Profit Margin (NPM), Return On Assets (ROA) simultaneously on stock prices. The regresion results of this research shows that independent variables like CR and ROA has a positive effect in predicting stock prices. While, the NPM variable has a negative effect in predicting the stock prices. Current Ratio (CR), Net Profit Margin (NPM), and Return On Assets (ROA) simultaneously have a significant effect on Stock Prices. Partially, Current Ratio (CR), and Return On Assets (ROA) have a significant effect on Stock Prices. While Net Profit Margin (NPM) Does not have significant effect on Stock Prices. From the regression coefficient test concluded that 58,8% of the share price can be explained by the independent variables Keywords: Profitability, Liquidity,  Stock Prices.


2020 ◽  
Vol 14 (2) ◽  
pp. 234-247
Author(s):  
Sofia Ulfa Eka Hadiyanti ◽  
Praja Hadi Saputra

This study aims to determine the effect of Price Earning Ratio, Earning Per Share, Book Value Ratio Price, Debt to Equity Ratio, and Net Profit Margin on stock prices in the hotel, restaurant, and tourism sub sector issuers in 2017 for 12 months. The sampling technique uses purposive sampling method, with the number of samples used in this study as many as 9 companies. The variables used in this study are Price Earning Ratio, Earning Per Share, Price Book Value Ratio, Debt to Equity Ratio, and Net Profit Margin as independent variables. The stock price is the dependent variable. The statistical testing method used in this study is multiple linear regression analysis. And hypothesis testing uses the F test to test the effect of simultaneous variables and the T test to test the coefficient partially at a significant level of 5%. Besides that, it also used data normality test, classic assumption test which included autocorrelation test, multicollinearity test, and heteroscedasticity test. The results of the analysis using multiple regression indicate that: Price Earning Ratio, Price Book Value, and Net Profit Margin have a positive effect on Stock Prices, while Earning Per Share and Debt to Equity Ratio negatively affect Stock Prices.  


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