Competitive Jurnal Akuntansi dan Keuangan
Vol 4, No 2 (2020): Competitive Jurnal Akuntansi dan Keuangan

PENGARUH RETURN SAHAM, ASSETS TURNOVER, LEVERAGE, DAN PRICE TO BOOK VALUE TERHADAP DEVIASI ACTUAL GROWTH RATE DARI SUSTAINABLE GROWTH RATE

Hesty Erviani Zulaecha (Universitas Muhammadiyah Tangerang)
Dewi Rachmania (Universitas MuhammadiyahTangerang)
Mohamad Zulman Hakim (Universitas Muhammadiyah Tangerang)
Sri Utami (Universitas Muhammadiyah Tangerang)



Article Info

Publish Date
26 Jul 2020

Abstract

The purpose of this study was to determine the effect of stock returns, asset turnover, leverage, and price to book value to the deviation of the actual growth rate of sustainable growth rates in manufacturing companies on the Indonesia Stock Exchange (IDX). The time period of the study is 4 years, namely the period 2015-2018. The population of this study includes all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The sampling technique uses purposive sampling technique. Based on the established criteria obtained by 17 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis.The results showed that stock returns, asset turnover, and leverage significantly positive effect on the deviation of the actual growth rate of the sustainable growth rate, price to book value had a significant negative effect on the deviation of the actual growth rate of the sustainable growth rate, and stock returns, asset turnover,leverage , and price to book value together affect the actual growth rate deviation from the sustainable growth rate.

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Journal Info

Abbrev

competitive

Publisher

Subject

Economics, Econometrics & Finance

Description

Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen ...