PENGARUH LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BAVERAGES DI BES

Putra, Dani Permana and Susanti, Widya and Pudjowati, Juliani (2016) PENGARUH LIKUIDITAS, PROFITABILITAS, DAN SOLVABILITAS TERHADAP RETURN SAHAM PERUSAHAAN FOOD AND BAVERAGES DI BES. Equity Jurnal Akuntansi, 2 (3). 116 -176. ISSN 2774-7204

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Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh rasio likuiditas berupa Current Ratio (CR), rasio profitabilitas berupa return on asset (ROA), dan rasio solvabilitas berupa debt to equity ratio (DER) terhadap return saham secara simultan, parsial, dan dominan pada perusahaan food and beverage yang terdaftar pada Bursa Efek Indonesia periode tahun 2012 - 2014. Sampel penelitian dipilih dengan menggunakan teknik purposive sampling sehingga didapatkan 15 perusahaan food and beverage (45 firm year) yang memenuhi kriteria. Teknik analisis yang digunakan yaitu regresi berganda dengan menggunakan program SPSS versi 16. Berdasarkan hasil analisis regresi berganda dengan tingkat signifikansi sebesar 5%, maka penelitian ini menunjukkan bahwa: (1). H1 diterma yaitu Current Ratio (CR), return on asset (ROA), debt to equity ratio (DER) pengaruh secara simultan terhadap return saham (2). H2 diterima yaitu Current Ratio (CR), return on asset (ROA), debt to equity ratio (DER) mempunyai pengaruh secara parsial terhadap return saham (3). H3 Return on Assets (ROA), memiliki pengaruh yang lebih dominan terhadap return saham dibandingkan yaitu Current Ratio (CR) dan Current Ratio (CR). Kata Kunci : (CR), (ROA), dan (DER), dan return saham. ABSTRACK The purpose of this research is to find out the influence of likuiditas ratio in Current Ratio (CR), profitabilitas ratio in return on asset (ROA), and solvabilitas ratio in debt to equity ratio (DER) to return stock simultaneously, partial and dominant in the food and beverage company listed on the Indonesia Stock Exchange 2012 – 2014. The research sample has been selected by using purposive sampling technique therefore 15 food and beverages companies (45 firm years) which meet the criteria. The analysis technique used is multiple regression using SPSS version 16. According to the results of multiple regression analysis with a significance level of 5%, the study showed that: (1) H1 accepted Current Ratio (CR), return on asset (ROA), debt to equity ratio (DER) have a simultaneous effect on stock returns (2). H2 accepted Current Ratio (CR), return on asset (ROA), debt to equity ratio (DER) has a partial effect on stock returns (3). H3 Return on Assets (ROA) has a more dominant influence on stock returns compared to the Current Ratio (CR) dan Current Ratio (CR). Keywords : (CR), (ROA), dan (DER), and stock returns compared.

Item Type:	Article
Subjects:	Accounting > Financial Accounting > Financial Accounting Accounting Management Management > Management Financial
Divisions:	Faculty of Economic & Business
Depositing User:	Perpus Ubhara Surabaya
Date Deposited:	16 Nov 2022 02:57
Last Modified:	16 Nov 2022 02:57
URI:	http://eprints.ubhara.ac.id/id/eprint/1526

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