Sutisna Arisandi
Universitas Cipasung

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

PENGARUH DER DAN EPS TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Sutisna Arisandi; Gista Rismayani; Yeni Fitriani Somantri; Verra Rosyalia Widia Sofyan
Jurnal Akuntansi dan Bisnis (AKUNTANSI) Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1463

Abstract

The purpose of this research is to examine the relationship between influence of debt to equity ratio, earnings per share on stock returns. This thesis uses a quantitative approach with a sample of 10 companies from the food and beverage sector listed on the Indonesia Stock Exchange for the 2019-2023 period, taken using a purposive sampling technique. The data was collected over a 5 year period, resulting in a total of 50 financial reports being observed. Based on partial test results, the debt to equity ratio (X1) variable has a regression coefficient of 0.220 with an error rate of 5% (0.220>0.05), indicating that investment decisions have an insignificant effect on stock returns. The earnings per share variable (X2) has a regression coefficient of 0.707 with an error rate of 5% (0.707>0.05) indicating that earnings per share has no significant effect on stock.