Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting)
Vol 10, No 2 (2022)

PENGARUH DEBT TO EQUITY RATIO DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)

Nurhaini Nurhaini (STIE La Tansa Mashiro)
Leni Safitri (STIE La Tansa Mashiro)



Article Info

Publish Date
15 Jun 2022

Abstract

The purpose of this research is to test the influence of Earning Per Share and Debt to Equity Ratio to stock price on listed in Indonesia Stock Exchange. This study was conducted using secondary data. The sample technique used is purposive sampling. Of the ten companies, only five companies were selected, because they have complete financial report and earn positive profit respectively in 2010 - 2016. The analysis method used is multiple linear regression analysis. Based on the results of research show that partially Debt to Equity Ratio (DER) does not have a significant influence on stock prices, this is evidenced by t count t table (0.954 2.03452) and its significance greater than the probality value is 0.347 0.05. Partially Earning Per Share (EPS) has a significant influence on stock prices, this is evidenced by t count t table (8.386 2.03452) and its significance is smaller than its probability value of 0.000 0.05. And simultaneously Debt to Equity Ratio (DER) and Earning Per Share (EPS) have a significant effect simultaneously to stock price, this is evidenced by F count F table (40.147 4.14) and its significance is smaller than its probability value is equal to 0.000 0.05. 

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Journal Info

Abbrev

JSAB

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Studia Akuntansi dan Bisnis diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi (STIE) La Tansa Mashiro. Jurnal ini merupakan gabungan dari Jurnal Program Sarjana dengan nama StakeholderS (ISSN 1978-0648) dan Jurnal Program Pascasarjana dengan nama Gaung (ISSN 2089-1253). Sejak Volume I Nomor 1 ...