Faktor Fundamental, Suku Bunga, Nilai Tukar dan Return Saham Perusahaan Sektor Industri Barang Konsumsi

  • Basis G. Andamari
DOI: https://doi.org/10.35838/jrap.2016.003.01.5
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Keywords: Return on Equity (ROE), Debt Equity of Ratio (DER), Earning per Share Log(EPS), Suku bunga, Nilai Tukar dan Return Saham.

Abstract

A B S T R A C T

This study aims to examine the effect of return on equity, debt equity ratio, earnings per share, interest rates and the Exchange Rate To return under common control. Sample is the company-consumer goods industry sector company listed on the Indonesian Stock Exchange 2008-2011. Testing is done by multiple linear regression. Test results showed that the earnings per share and interest rates showed a significant influence under common thing against return. Return on equity, debt to equity ratio, Exchange Rate indicates the findings of no effect. Results showed that the accounting information is a prayer One That information is used to review adopted a decision to invest. Future research is recommended to review conduct tests with samples of different industries and adding new accounting information in addition to that already examined.

A B S T R A K

Penelitian bertujuan menguji pengaruh return on equity, debt equity of ratio, earning per share, suku bunga dan nilai tukar terhadap return saham. Sampel adalah perusahaan-perusahaan sektor industri barang konsumsi yang terdaftar di BEI tahun 2008–2011. Pengujian dilakukan dengan regresi linier berganda. Hasil pengujian menunjukkan bahwa earning per share dan suku bunga menunjukkan pengaruh yang signifikan terhadap return saham. Return on equity, debt to equity ratio, nilai tukar menunjukkan hasil tidak berpengaruh. Hasil penelitian menunjukkan bahwa informasi akuntansi merupakan salah satu informasi yang digunakan untuk mengambil keputusan berinvestasi. Penelitian mendatang disarankan untuk melakukan pengujian dengan sampel industri berbeda dan menambahkan informasi akuntansi baru selain yang telah diteliti.

JEL Classification: G14, G10

How to Cite
G. Andamari, B. (1). Faktor Fundamental, Suku Bunga, Nilai Tukar dan Return Saham Perusahaan Sektor Industri Barang Konsumsi. Jurnal Riset Akuntansi & Perpajakan (JRAP), 3(01), 60-71. https://doi.org/10.35838/jrap.2016.003.01.5
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