JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol 2, No 1 (2014):

Pengaruh Current Ratio (CR), Debt to Equity Ratio (DER) dan Return On Asset (ROA) terhadap return saham pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia

., I Putu Eva Prasetya (Unknown)
., I MADE PRADANA ADIPUTRA, S.E.,S.H.,M.Si. (Unknown)
., Anantawikrama Tungga Atmadja,SE,Ak.,M. (Unknown)



Article Info

Publish Date
06 Jan 2014

Abstract

Penelitian ini bertujuan membuktikan secara empiris bahwa (1) Current ratio (CR), Debt to Equity Ratio (DER) dan Return On Asset (ROA) berpengaruh secara parsial terhadap return saham pada Perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (2) Current ratio (CR), Debt to Equity Ratio (DER) dan Return On Asset (ROA) berpengaruh secara simultan terhadap return saham pada Perusahaan transportasi yang terdaftar di Bursa Efek Indonesia. Penelitian ini adalah penelitian kuantitatif dengan populasi penelitian seluruh perusahaan Transportasi yang terdaftar di Bursa Efek Indonesia pada periode 2010-2012. Pengambilan sampel dilakukan dengan cara purpossive sampling. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Berdasarkan hasil penelitian dan pembahasan diperoleh kesimpulan bahwa secara parsial, Current ratio (CR) tidak berpengaruh secara signifikan terhadap return saham, Debt to Equity Ratio (DER) berpengaruh terhadap return saham dan Return On Asset (ROA) tidak berpengaruh terhadap return saham. Secara simultan menunjukkan Current ratio (CR), Debt to Equity Ratio (DER) dan Return On Asset (ROA) berpengaruh signifikan terhadap Return saham. Kata Kunci : Likuiditas (CR), Solvabilitas (DER) dan Profitabilitas (ROA) dan Return saham This study aims to demonstrate empirically that (1) Current ratio (CR), Debt to Equity Ratio (DER) and Return on Assets (ROA) partial effect on stock returns transportation company listed on the Indonesia Stock Exchange (2) Current ratio (CR), Debt to Equity Ratio (DER) and Return on Assets (ROA) simultaneous effect on stock returns transportation companies listed in Indonesia Stock Exchange. This research is quantitative research with the entire study population Transport companies listed in Indonesia Stock Exchange in the period 2010-2012. Sampling was done by purposive sampling. The method of analysis used in this study is multiple regression analysis. Based on the results of research and discussion we concluded that partial, current ratio (CR) did not significantly affect stock returns, Debt to Equity Ratio (DER) effect on stock returns and return on assets (ROA) has no effect on stock returns. Simultaneously shows current ratio (CR), Debt to Equity Ratio (DER) and Return on Assets (ROA) Return a significant effect on the stock. keyword : Liquidity (CR), Solvency (DER) and Profitability (ROA) and stock returns

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Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...