Wahana Riset Akuntansi
Vol 1, No 2 (2013)

Pengaruh Informasi Laba, Kebijakan Dividen Dan Profitabilitas Terhadap Harga Saham Perusahaan Yang Terdaftar Di Bursa Efek Indonesia

Rhandhy Ichsan (Alumni Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang)
Salma Taqwa (Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang)



Article Info

Publish Date
20 Oct 2013

Abstract

This study aims to examine the effect of earnings information as measured by earnings per share, dividend policy as measured by the dividend per share, and profitability as measured by return on equity to the stock price (cumulative abnormal returns) in listed companies on the Indonesia Stock Exchange (IDX). The population in this study is all companies listed on the Stock Exchange (IDX) in 2008 until 2010, while the sample is determined by the purposive sampling method to obtain a sample of 36 companies. Based on the results of multiple regression analysis with a significance level of 5%, the results of the study was concluded as follow: (1) earnings per share had a positive and significant effect on stock prices (2) the dividend per share had no effect on stock prices (3) return on equity did not affect the price shares in listed companies of the Indonesia Stock Exchange Keywords: earnings information, dividend policy, profitability, stock price

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Journal Info

Abbrev

wra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Wahana Riset Akuntansi (WRA) menerima artikel ilmiah hasil penelitian dari akademisi maupun praktisi akuntansi. Topik-topik penelitian yang dimuat dalam jurnal ini meliputi: 1. Akuntansi keuangan dan pasar modal 2. Akuntansi manajemen 3. Akuntansi sektor publik 4. Auditing 5. Perpajakan 6. ...