Pengaruh Jumlah Dewan Direksi, Proporsi Dewan Komisaris Independen, Return On Assets Dan Current Ratio Terhadap Harga Saham (studi Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Pada Bursa Efek Indonesia Periode 2012-2016)

Authors

  • Tsaniya Khairunnisa Telkom University
  • Brady Rikumahu Telkom University

Abstract

Abstrak Harga saham sangat penting bagi perusahaan karena harga saham merupakan salahsatu indikator kinerja perusahaan. Saham yang memiliki harga tinggi merupakan saham yang diminati oleh para investor karena akan memberikan keuntungan bagi para investor. Penelitian ini bertujuan untuk mengetahui pengaruh jumlah dewan direksi, proporsi dewan komisaris independen, return on assets dan current ratio terhadap harga saham perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia (BEI) periode 2012-2016. Penelitian ini merupakan penelitian kuantitatif, data yang digunakan dalam penelitian ini diperoleh dari laporan keuangan perusahaan makanan dan minuman yang terdaftar di bursa efek indonesia (BEI) periode 2012-2016. Setelah melewati tahap purposive sampling maka sampel yang digunakan adalah sebanyak 14 perusahaan kemudian data diolah menggunakan Eviews dengan teknik analisis regresi data panel, koefisien determinasi, metode uji F dan uji t. Berdasarkan hasil penelitian, dapat diketahui bahwa secara simultan jumlah dewan direksi, proporsi dewan komisaris independen, ROA, dan CR berpengaruh signifikan terhadap harga saham dan secara parsial. Proporsi dewan komisaris independen berpengaruh negatif terhadap harga saham, sedangkan ROA berpengaruh positif terhadap harga saham. Sedangkan Jumlah dewan direksi dan Current Ratio tidak berpengaruh terhadap harga saham perusahaan makanan dan minuman yang terdaftar di Bursa EfekIndonesia (BEI) pada periode 2012-2106. Kata kunci : Jumlah Dewan Direksi, Proporsi Dewan Komisaris Independen, Return On Assets (ROA), Current Ratio (CR), Harga Saham. Abstract Stock prices are very important for the company because the stock price is one of the indicators of corporate performance. Stocks that have high prices are shares of interest to investors because it will provide benefits for investors. This study aims to determine the effect of number of boards of directors, proportion of independent commissioners board, return on assets and current ratio to the stock price of food and beverage companies listed on the stock exchange Indonesia (BEI) period 2012-2016. This research is a quantitative research, the data used in this research is obtained from the financial statements of food and beverage companies listed on the Indonesian Stock Exchange (IDX) period 2012-2016. After passing the purposive sampling stage then the sample used is as many as 14 companies then the data is processed using Eviews with panel data regression analysis, coefficient of determination, F test method and t test. Based on the results of the research, it can be seen that simultaneously the number of board of directors, proportion of independent commissioners board, ROA, and CR have a significant effect on stock prices and partially. Proportion Of independent commissioners board have a negative impact on stock prices, while ROA has a positive effect on stock prices. While the Number of board of directors and Current Ratio does not affect the stock price of food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the period 2012-2106. Keywords: Number of Board of Directors, Proportion Of Independent Commissioner Board, Return On Assets (ROA), Current Ratio (CR), Stock Price.

Downloads

Published

2018-12-01

Issue

Section

Program Studi S1 Akuntansi