PENGARUH EARNING PER SHARE (EPS), DEBT TO EQUITY RATIO (DER), DAN RETURN ON ASSET (ROA) TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Indonesia

Authors

  • Efien Chandra Kusuma Prodi Akuntansi STIE Jaya Negara Tamansiswa Malang
  • Eny Lestari Widarni Prodi Akuntansi STIE Jaya Negara Tamansiswa Malang
  • Refina Sawitri Prodi Akuntansi STIE Jaya Negara Tamansiswa Malang

Keywords:

Stock Returns, Earning Per Share , Debt to Equity Ratio , Return On Asset

Abstract

This research aimed to analayze the effect of Earning Per Share (EPS), Debt to Equity Ratio (DER), and Return On Asset (ROA) to stock return of registered manufacturing Company in BEI. Consumer goods industry companies were selected as population used in this research at period 2017-2019. Purposive sampling technic used to get the sample. Based on purposive sampling technic, there are 39 companies as sample. Analysis data is financial reports for research period. The Research Method used is quantitative method with multiple linear regression calculation in SPSS version 23.0 software. The result showed that Earning Per Share (EPS), Debt to Equity Ratio (DER), and Return On Asset (ROA) have simultaneously effect on stock returns. The Earning Per Share (EPS) and Return On Asset (ROA) have partially effect positive significant on stock returns and Debt to Equity Ratio (DER) have effect negative significant on stock returns.

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Published

2021-03-08

Issue

Vol. 13 No. 1 (2021): Jurnal Akuntansi Jaya Negara

Section

Articles