e_Jurnal Ilmiah Riset Akuntansi
Vol 6, No 07 (2017): e_Jurnal Ilmiah Riset Akuntansi Juni 2017

PENGARUH KINERJA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015

Fitria Nur Aini Wael (Unknown)
Mohammad Amin (Unknown)
Anik Malikah (Unknown)



Article Info

Publish Date
05 Jul 2017

Abstract

ABSTRACTThis study aimed to examine the effect of accounting performance indicatorsare represented by a variable earning per share, price to book value, and priceearnings ratio on stock returns. The sample was Manufacturing Companies includedin the list Indonesia Stock Exchange during the year 2011 up to 2015, Companies arealways consistently submitted their financial statements regularly and havecompleteness of financial data in accordance with what is required in this study,companies that consistently have positive equity value on the observation period isthe year 2011 to 2015. Based on these criteria the sample used in this study is 40companies. The research method was conducted using multiple linear regression, ttest and F. Based on the above results , it can be concluded that the simultaneousearnings per share, price to book value , and price earning ratio has significant effecton stock returns. The results of this study indicate partial earnings per share, price tobook value , and price earning ratio has no significant effect on stock returns .Keywords: EPR (earnings per share) , PBV (price to book value) , PER (priceearnings ratio) , the stock return .

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...