Analisis Pengaruh Rasio Keuangan Terhadap Pengembalian Saham pada Perusahaan Sektor Consumer Goods Yang Terdaftar di BEI Periode 2015-2020 - Andrea Olivia Liu; Fendy Cuandra (SEIKO : Journal of Management & Business, 2022)
Abstrak Penelitian ini memiliki tujuan mengetahui apakah terdapat pengaruh rasio keuangan yang terdiri dari current ratio (CR), debt to equity ratio (DER), return on asset (ROA), return on equity (ROE), dan earning per share (EPS) terhadap pengembalian saham. Sebanyak 42 perusahaan sektor consumer goods yang terdaftar di BEI periode 2015-2020 diambil sebagai sampel penelitian melalui teknik purposive sampling. Analisis statistik deskriptif menggunakan program SPSS versi 26, dilanjutkan dengan menganalisis hubungan antar variabel menggunakan program E-Views versi 10. Hasil penelitian menunjukkan bahwa CR, DER, ROA dan ROE mempengaruhi pengembalian saham secara positif signifikan, sedangkan EPS tidak mempengaruhi pengembalian saham secara signifikan. Kata Kunci: current ratio (CR), debt to equity ratio (DER), return on asset (ROA), return on equity (ROE), earning per share (EPS), pengembalian saham Abstract This study aims to determine whether there is a significant influence of the financial ratios that consist of current ratio (CR), debt to equity ratio (DER), return on asset (ROA), return on equity (ROE), dan earning per share (EPS) on stock return. A total of 42 consumer goods sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period were taken as research samples through purposive sampling. This study used SPSS version 26 program for descriptive statistics analysis and continued with using the E-Views version 10 program to analyze the relationship between the variables. The results showed that CR, DER, ROA dan ROE affected stock return positively significant, while EPS did not affect stock return significantly. Keywords: current ratio (CR), debt to equity ratio (DER), return on asset (ROA), return on equity (ROE), earning per share (EPS), stock return