ANALISIS RASIO KEUANGAN TERHADAP RETURN SAHAM DAN NILAI PERUSAHAAN

Chotimah, Chusnul

Jurnal Ilmu dan Riset Akuntansi
Vol 2, No 12 (2013)

The purpose of this research is to find out the analysis of financial ratio to the company’s stock and value (Tobins’Q). Samples in this research are metal and chemical industry manufacturing companies which are listed in the Indonesia Stock Exchange during the period of 2008–2012 periods by using purposive sampling method. The statistic test method is using the multiple linear regressions analysis in this research. Current Ratio, Total Assets Turn Over, Debt to Equity Ratio, Return on Assets, Return on Equity, Price Earnings Ratio are used as independent variables in this research, stock return and company’s value (Tobins’Q) are used as dependent variables. The result of research shows that current ratio has no significant influence to the stock return and Tobins’Q. Total Assets Turn Over has no significant influence to the stock return but it has significant influence to the Tobins’Q while Debt to Equity Ratio, Return on Assets, Return on Equity, Price Earnings Ratio have significant influence to the stock return and Tobins’Q.Keywords: Financial Ratio, Company Performance, Stock Return, and Tobins’Q.