PENGARUH DER DAN EPS TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BAVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
DOI:
https://doi.org/10.51903/jiab.v6i1.1463Keywords:
Debt To Equti Ratio, Earning Per Share, Stock ReturnsAbstract
The purpose of this research is to examine the relationship between influence of debt to equity ratio, earnings per share on stock returns. This thesis uses a quantitative approach with a sample of 10 companies from the food and beverage sector listed on the Indonesia Stock Exchange for the 2019-2023 period, taken using a purposive sampling technique. The data was collected over a 5 year period, resulting in a total of 50 financial reports being observed. Based on partial test results, the debt to equity ratio (X1) variable has a regression coefficient of 0.220 with an error rate of 5% (0.220>0.05), indicating that investment decisions have an insignificant effect on stock returns. The earnings per share variable (X2) has a regression coefficient of 0.707 with an error rate of 5% (0.707>0.05) indicating that earnings per share has no significant effect on stock.
References
Abrar Oemar Dewi Fitriana, Rita Andini. Pengaruh Likuiditas, Solvabilitas, Profitabilitas, Aktivitas Dan Kebijakan Dividen Terhadap Return Saham Perusahaan Pertambangan Yang Terdaftar Pada BEI Periode 2007- 2013. Journal Of Accounting 2, no. 2 (2016): 3
Bambang, Riyanto, 2010. Dasar-Dasar Pembelanjaan Perusahaan Edisi Kelima. Jakarta: BPFE
Budiman Raymond. 2021. Rahasian Analisis Fundamental Saham. Jakarta: PT Gramedia.
Danang, Sunyoto. 2013. Metodologi Penelitian Akuntansi. Bandung: PT Refika Aditama Anggota Ikapi.
Darmadji, T., & M. Fakhruddin, H. 2015. Pasar Modal di Indonesia. Salemba Empat.
Fahmi & Hadi. 2011. Teori Portofolio dan Analisis Investasi. Edisi 2. Bandung: Alfabeta
Fahmi, Irham. 2012. Analisis Kinerja Keuangan. Bandung: Alfabeta
Fahmi, Irham. 2015. Analisis Kinerja Keuangan. Bandung: Alfabeta.
Fitriati. 2021. Pengaruh Return On Assets Dan Debt To Equity Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di LQ-45 Periode 2015- 2019. Jurnal Manajemen Dan Organisasi Review (MANOR), 3(1), 68–77
Hartono, Jogiyanto. 2010. Metodologi Penelitian Bisnis Edisi 6. Yogyakarta: BPFE.
Hery, S.E., M. S. 2015. Analisis Laporan Keuangan. Jakarta: PT Grsino
Hery. 2021. Analisis Laporan Keuangan Integrated and Comprehensive. Jakarta: PT. Gramedia Widiasarana Indonesia.
Suad Husnan dan Enny Pudjiastuti. 2012. Dasar – Dasar Manajemen Keuangan Edisi Keenam. Yogyakarta: UPP STIM YPKN
Kasmir. 2019. Analisis Laporan Keuangan. Jakarta: PT Rajagrafindo Persada
Sartono, Agus. 2008. Manajemen Keuangan Teori dan Aplikasi. Edisi Empat. BPFE: Yogyakarta
Tandelilin, Eduardus. 2010. Portofolio dan Investasi: Teori dan Aplikasi. Edisi 1. Kanisius. Yogyakarta
