Jurnal Media Akuntansi (MEDIASI)
Vol 3, No 1 (2020): Jurnal Media Akuntansi (MEDIASI), September 2020

Pengaruh Current Ratio, Debt To Equity Ratio, Return On Equity Terhadap Return Saham Pada Perusahaan Food And Beverage Yang Terdaftar Di Bursa Efek Indonesia

Siti Hartinah (Unknown)
Emma Lilianti (Unknown)
Nurmala Nurmala (Unknown)



Article Info

Publish Date
01 Sep 2020

Abstract

ABSTRACT  This study aims to determine the influence of Current Ratio, Debt to Equity Ratio, Return On Equity simultaneously and parsial to stock return. Type of research is a comparative casual study. The population of this research is food and beverage companies. Samples totaling 11 companies from 16 food and beverage companies listed on the Indonesia Stock Exchange, so thatthe data annalyzed research amounted to 33. Based on hypotesis testing by using t test, its is concluded that Current Ratio is negative and insignifikan 0,547>0,05, Debt to Equity Ratio has negative and insignifican 0,618>0,05, Return On Equity has negative and insignifican 0,605>0,05. Bassed on the F test it is concluded that the Current Ratio, Debt to Equity Ratio, Return On Equity negative is not significant simultaneously have negative and insignificant effect of Stock Return Fhitung smaller than ftabel 0,269<2,93 and signifikans 0,848>0,05. Keywords : return saham, current ratio, debt to equity ratio, return on equity ABSTRAK  Penelitian ini bertujuan untuk mengetahui pengaruh Current Ratio, Debt to Equity Ratio, Return On Equity secara simultan dan parsial terhadap Return saham. Populasi penelitian ini adalah perusahaan food and beverages. Sampel berjumlah 11 perusahaan sehingga data penelitian yang dianalisis berjumlah 33.  Berdasarkan pengujian hipotesis dengan menggunakan uji t, disimpulkan bahwa Current Ratio tidak berpengaruh terhadap Return saham yang dibuktikan dengan nilai signifikansi 0,547>0,05, Debt to Equity Ratio tidak berpengararuh terhadap Return saham dengan nilai signifikansi 0,618>0,05, Return On Equity tidak beperngaruh terhadap Return sahamdengan nilai signifikansi 0,605>0,05. Berdasarkan uji F disimpulkan bahwa Current Ratio, Debt to Equity Ratio, Return On Equity berpengaruh engatif dan tidak signifikan secara simultan terhadap Return Saham dengan nilai fhitung lebih kecil dari ftabel sebesar 0,269<2,93 dan tingkat signifikansi 0,848>0,05. Kata Kunci: Return saham, current ratio, debt to equity ratio, return on equity

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Journal Info

Abbrev

mediasi

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Media Akuntansi is a Journal in field of Economics specializing specifically in Development Economics Accounting, Auditing, and Taxation. Published 2 times in the September and ...