Jurnal Akuntansi dan Keuangan
Vol. 1 No. 2 (2022): April 2022

Pengaruh Total Aset Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) Terhadap Harga Saham Pada Industri Farmasi

Desy Istiyowati (STIE Adi Unggul Bhirawa)
Ika Swasti Putri (STIE Adi Unggul Bhirawa)



Article Info

Publish Date
29 Apr 2022

Abstract

The purpose of this study is to analyze the effect of Total Assets Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) on Stock Prices in Pharmaceutical Industry companies listed on the Indonesia Stock Exchange (IDX). The period used in this study is 5 (five) years, starting from 2016-2020. This study uses a quantitative approach. The sampling technique used was purposive sampling and obtained a sample of 9 (nine) companies. The data analysis technique used is multiple linear regression. The results showed that partially Total Assets Turnover (TATO) had a positive and significant effect on stock prices, indicated by a significant value of 0.418. The Earning Per Share (EPS) variable has a negative and significant effect on stock prices, indicated by a significant value of 0.329. The variable Debt To Assets Ratio (DAR) has a negative and insignificant effect on stock prices, indicated by a significant value of 0.007. The ability of the variable Total Assets Turnover (TATO), Earning Per Share (EPS), Debt To Assets Ratio (DAR) in explaining the dependent variable Share Price is 13.7% as indicated by the adjusted R square of 0.137% while the remaining 86.3% influenced by other factors not included in the research model.

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Journal Info

Abbrev

akua

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUA adalah Jurnal Akuntansi dan Keuangan yang diterbitkan empat kali setahun pada bulan Januari, April, Juli dan Oktober oleh Yayasan Pendidikan Penelitian Pengabdian Algero. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Dosen dan Mahasiswa yang ingin ...