Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
VOLUME 17 NOMOR 1, JANUARI 2024

The Influence of Earnings Per Share (EPS), Price Earnings Ratio (PER), Price to Book Value (PBV), And Debt Equity Ratio (DER) On The Stock Return

Muh Ferial Ferniawan (Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin)
Andi Kusumawati (Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin)
Afdal Madein (Departemen Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Hasanuddin)



Article Info

Publish Date
31 Jan 2024

Abstract

 The business community continues to be interested in investing in the capital market in light of the increasing number of investors on the IDX. Investors will be interested in the required future rate of return (return) in relation to the company's risk. This research aims to examine and analyze the effect of Earnings Per Share (EPS), Price Earninsg Ratio (PER), Price to Book Value (PBV), Debt Equity Ratio (DER) on the Stock Return. Data collection was obtained from the annual financial statements of manufacturing companies listed on the IDX for the period 2019 - 2021 totaling 20 companies, using purposive sampling method. The data analysis method uses a special application of multiple linear regression analysis with a quantitative approach. The results showed the effect of: Earnings Per Share (EPS), Price Earnings Ratio (PER) and Debt Equity Ratio (DER) have a positive and significant effect on stock returns of manufacturing companies listed on the IDX for the period 2019 - 2021. Price To Book Value (PBV) has a positive and insignificant effect on the stock returns of manufacturing companies listed on the IDX for the 2019-2021 period.

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Journal Info

Abbrev

akrual

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Akrual: Jurnal Bisnis dan Akuntansi Kontemporer is a peer-reviewed journal published biannually (January and July) by Department of Accounting, Faculty of Economics and Business, Universitas Hasanuddin. This journal is intended to be the journal for publishing articles reporting the results of ...