Laba Bersih, Rasio Hutang Atas Modal, Arus Kas Operasi dan Harga Saham Bank Umum Milik Negara

  • Lusy Rahayu Universitas Pancasila
  • Mulyadi Mulyadi Universitas Pancasila
  • Edy Supriyadi Universitas Pancasila
DOI: https://doi.org/10.35838/jrap.2021.008.01.10
Abstract views: 387 | PDF downloads: 370
Keywords: Net Profit, Debt to Equity Ratio, Cash Flow of Operation, Price Stock

Abstract

ABSTRACT

The capital market is one of investment alternative that able to yield optimal advantage for investor. Each investor is requiring of relevant information with transaction development in stock. Net profit, Debt to Equity Ratio and Cash Flow of Operation was one of most important information on company performance. This research aims to examine : (1) The Influence of Net Profit to Price Stock 4 goverment bank in 2009-2016, (2) The Influence of Debt  to Equity Ratio to Price Stock 4 government bank in 2009-2016, (3) The Influence of Cash Flow of Operation to Price Stock 4 government bank in 2009-2016, (4) The Influence of Net Profit,Debt to Equity Ratio and Cash Flow of operation Together to Price Stock 4 government bank in 2009-2016. Data in this research is secondary data obtained from the companys annual financial statement in the Indonesia Stock Exchange  (IDX). This type of research of causality. This research was conducted by using sample of 4 Government Bank Listed in Indonesia Stock Exchange Periode 2009-2016. The statistic method used are analysis multiple linear regression. This study concluded that Net Profit have a possitive affect on Price stock, Debt to Equity Ratio have a positive influence on price stock, Cash Flow of Operation have a possitive influence on price stock and Net profit, Debt to Equity Ratio, Cash Flow of operation are simultaneosly have a positif influence on price stock 4 Government Bank in 2009-2016.

ABSTRAK

Pasar modal merupakan salah satu alternatif pilihan investasi yang dapat menghasilkan tingkat keuntungan optimal bagi para investor. Setiap investor sangat membutuhkan informasi yang relevan dengan perkembangan transaksi di bursa. Laba Bersih, Rasio Hutang terhadap Modal dan Arus Kas Operasi merupakan salah satu informasi penting yang dapat digunakan oleh investor untuk menilai kinerja perusahaan. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh Laba Bersih terhadap Harga Saham 4 Bank BUMN periode 2009-2016, (2) Pengaruh Rasio Hutang Atas Modal terhadap Harga Saham 4 Bank BUMN periode 2009-2016, (3) Pengaruh Arus Kas Operasi terhadap Harga Saham 4 Bank BUMN periode 2009-2016, (4) Pengaruh Laba Bersih,Rasio Hutang Atas Modal dan Arus Kas Operasi secara bersama-sama terhadap Harga Saham 4 Bank BUMN periode 2009-2016. Data-data dalam penelitian ini merupakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini dilakukan  dengan menggunakan sampel berjumlah 4 Bank BUMN yang terdaftar di Bursa Efek Indonesia periode 2009-2016. Metode statistik yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa laba bersih berpengaruh terhadap harga saham,rasio hutang terhadap modal berpengaruh terhadap harga saham,arus kas berpengaruh terhadap harga saham dan laba bersih,rasio hutang atas modal,arus kas secara simultan berpengaruh terhadap harga saham 4 Bank BUMN yang terdaftar di Bursa Efek Indonesia Tahun 2009-2016.

References

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Husein Umar. (2011). Metode Penelitian Untuk Skripsi Dan Tesis Bisnis (Edisi 2). Jakarta: PT. Raja Grafindo Persada.

Meythi dan Selvy Hartono. 2012. Pengaruh Arus Kas Operasi Terhadap Harga Saham dengan Persistensi Laba sebagai Variabel Intervening. Ilmiah Akutansi ISSN : 2086-4159.

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Published
2021-06-29
How to Cite
Rahayu, L., Mulyadi, M., & Supriyadi, E. (2021). Laba Bersih, Rasio Hutang Atas Modal, Arus Kas Operasi dan Harga Saham Bank Umum Milik Negara. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(1), 122-135. https://doi.org/10.35838/jrap.2021.008.01.10
Issue
Vol 8 No 1 (2021)
Section
Articles

Copyright (c) 2021 Lusi Rahayu, Mulyadi, Edy Supriyadi

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