Pengaruh CR, DER, ROE, TAT, dan EPS terhadap Harga Saham Industri Farmasi di BEI Tahun 2011-2015

  • Endah Sriwahyuni Akuntansi; Akademi Akuntansi Bina Insani
  • Rishi Septa Saputra Akuntansi; Akademi Akuntansi Bina Insani

Abstract

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh Current Assets (CR), Debt to Equity Ratio (DER), Return On Equity (ROE), Total Assets Turnover (TAT), dan Earning Per Share (EPS) terhadap Harga Saham pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2011-2015. Populasi dalam penelitian ini adalah perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2011-2015. Sampel penelitian sebanyak 7 perusahaan farmasi yang diperoleh dengan teknik purposive sampling. Uji analisis yang digunakan untuk menganalisis penelitian ini adalah menggunakan uji analisis deskriptif, uji asumsi klasik dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial variabel Current Ratio (CR), dan Total Assets Turnover (TAT) berpengaruh signifikan terhadap harga saham, sedangkan Debt to Equity Ratio (DER), Return On Equity (ROE), dan Earning Per Share (EPS) tidak berpengaruh signifikan. Secara simultan variabel Current Ratio (CR), Debt to Equity Ratio (DER), Return On Equity (ROE), Total Assets Turnover (TAT), dan Earning Per Share (EPS) berpengaruh terhadap harga saham. Variabel Current Ratio (CR), Debt to Equity Ratio (DER), Return On Equity (ROE), Total Assets Turnover (TAT), dan Earning Per Share (EPS) dapat menjelaskan harga saham pada perusahaan farmasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2011-2015 sebesar 33,9%.
 
Kata kunci: Current Ratio (CR), Debt to Equity Ratio (DER), Earning Per Share (EPS), Return                          On Equity (ROE), Total Assets Turnover (TAT), harga saham
 
Abstract: This research aims to find the influence of Current Ratio (CR), Debt to Equity Ratio (DER), Return On Equity (ROE), Total Assets Turnover (TAT), and Earning Per Share (EPS) affect stock price on the pharmaceutical companies listed in Indonesia Stock Exchange in the 2011 to 2015 periods, both partially and simultaneously. The research population comprised pharmaceutical companies listed in Indonesia Stock Exchange in the 2011 to 2015. The sample, consisting of 7 pharmaceutical companies, was selected by means of the purposive sampling technique. Test analysis was used to analyze this research using descriptive analysis test, the assumption of classification, and regesi testing. The results of the research showed that partially the variables of Current Ratio (CR) and Total Assets Turnover (TAT) had significant effects on the stock prices while Debt to Equity Ratio (DER), Return On Equity (ROE), and Earning Per Share (EPS) did not have significant effects. Simultaneously, the variables of Current Ratio (CR), Debt to Equity Ratio (DER), Return On Equity (ROE), Total Assets Turnover (TAT), and Earning Per Share (EPS) had effects on the stock prices. The variables Current Ratio (CR), Debt to Equity (DER),Return On Equity (ROE), Total Assets Turnover (TAT), and Earning Per Share (EPS).
 
Keywords: BI rate, debt to equity ratio, inflation, stock returns, total asset turnover.
 

Author Biographies

Endah Sriwahyuni, Akuntansi; Akademi Akuntansi Bina Insani
Akuntansi; Akademi Akuntansi Bina Insani
Rishi Septa Saputra, Akuntansi; Akademi Akuntansi Bina Insani
Akuntansi; Akademi Akuntansi Bina Insani
Published
2017-06-01
How to Cite
SRIWAHYUNI, Endah; SAPUTRA, Rishi Septa. Pengaruh CR, DER, ROE, TAT, dan EPS terhadap Harga Saham Industri Farmasi di BEI Tahun 2011-2015. JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 2, n. 1, p. 119 – 136, june 2017. ISSN 2528-0163. Available at: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/435>. Date accessed: 19 may 2024.