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PENGARUH RASIO KEUANGAN DAN RASIO PASAR TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010 – 2013 Khafindatul Mukharomah, 11.05.52.0072; ., Sunarto
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study examines the effect of Earning Per Share, Debt to Equity Ratio, Return On Asset, Price to Book Value of the stock return. This research was conducted at the Indonesian Stock Exchange by using go public manufacturing compaines period 2010-2013. This sampling method used purposive sampling with the observationperiod from 2010-2013. The sample of this study where 72 manufacturing company that meet the criteria. Relationship and (or) influence between variable is describe by using multiple regression analysis. The result show that the Earning Per Sahare,Debt to Equity Ratio, and Price to Book Value had no significant effect on stock Return. Whearess the Return On Assets significant to the Stock return.Keywords: Earning Per Share, Debt to Equity Ratio, Return On Asset, Price to Book Value and Stock Return
PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2010-2012 Didik Setiawan, 11.05.52.0078; ., Sunarto
Students Journal of Accounting and Banking Vol 4, No 2 (2015): Vol. 4 No. 2 Edisi Oktober 2015
Publisher : Students Journal of Accounting and Banking

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Abstract

This study aims to analyze the effect of intellectual capital disclosures are reported to the companys annual cost of equity capital. Intellectual capital disclosure are tested per component of human capital and structure capital. In this research equity capital is measured by multiple- rate dividend growth model that has been modified, whereas to measure intellectual capital disclosures using index Li et al. (2008). This study using purposive sampling method resulting in 99 samples of companies listed on the Indonesian Stock Exchange (BEI) in the period 2010-2012. The research proves that the intellectual capital disclosure both human capital and the structure capital is not shown to have a relationship to the cost of equity. This of intellectual capital disclosure can not lower the cost of equity.Keywords: Intellectual Capital Disclosures, Human Capital, Structure Capital, Cost of Equity Capital