Pengaruh Return On Equity (roe), Debt To Equity Ratio (der), Earning Per Share (eps) Terhadap Harga Saham

Authors

  • Koji Sakai Telkom University
  • Vaya Juliana Dillak Telkom University

Abstract

ABSTRAK Penelitian ini untuk mengetahui apakah terdapat pengaruh Return On Equity (ROE), Debt to Equity Ratio (DER), dan Earning Per Share (EPS) terhadap Harga Saham pada perusahaan manufaktur sub-sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015 sampai dengan tahun 2018.Sampel penelitian yang digunakan adalah perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2015 – 2018. Sampel yang digunakan sebanyak 11 perusahaan makanan dan minuman dalam waktu 4 tahun sehingga terdapat 44 total sampel penelitian. Data yang digunakan berasal dari laporan keuangan tahunan yang sudah diaudit yang dapat diakses melalui www.idx.co.id. Metode penelitian yang digunakan adalah Analisis Regresi Data Panel yang didukung dengan alat uji menggunakan Eviews11. Hasil penelitian menunjukkan bahwa secara simultan, Return On Equity (ROE), Debt to Equity Ratio (DER), dan Earning Per Share (EPS) berpengaruh terhadap Harga Saham. Sedangkan secara parsial, Debt to Equity Ratio (DER) tidak berpengaruh terhadap Harga Saham, kemudian Return On Equity (ROE), dan Earning Per Share (EPS) berpengaruh terhadap Harga Saham. Dari hasil ini dapat disimpulkan, jika perusahaan menginginkan peningkatan harga saham mereka maka perusahaan harus meningkatkan penjualan dan pendapatan mereka, dan investor akan senang karena mereka mendapatkan return dari investasi mereka dan secara otomatis harga saham akan naik. Kata Kunci: Return On Equity (ROE), Debt to Equity Ratio (DER), Earning Per Share (EPS), dan Harga Saham. ABSTRACT This research is aims to determine there is influence, Return On Equity (ROE), Debt to Equity Ratio (DER), and Earning Per Share (EPS) on Stock Price of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2018. Population from this research is food and baverage which listed in Indonesian Stock Exchange (IDX) in the period 2015 – 2018. Sample from this research is 11 food and baverage company which listed in Indonesian Stock Exchange in 4 period, so there are 44 sample data in this research. Data resource is from audited Income statement whch can be access from www.idx.co.id. The method used is panel data regression analysis by using EViews 11. The results showed that simultaneously, Return On Equity (ROE), Debt to Equity Ratio (DER), and Earning Per Share (EPS) has a affect to Stock Price. While partially it shows that Debt to Equity Ratio (DER) does not affect to Stock Price while Return On Equity (ROE) and Earning Per Share (EPS) has affect to Stock Price. From this results can be concluded, if the company want improvement on their stock price so that company must improve their sales and income, and investors will be happy because their have a much return from their investment and automatically stock price will be rise. Keywords: Return On Equity (ROE), Debt to Equity Ratio (DER), Earning Per Share (EPS), dan Harga Saham.

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Published

2020-12-01

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Section

Program Studi S1 Akuntansi