creators_name: Siska Maria, 0741031083
creators_id: siska.maria1702@yahoo.com
type: other
datestamp: 2014-10-02 02:22:07
lastmod: 2014-10-02 02:22:07
metadata_visibility: show
title: PENGARUH INFORMASI AKUNTANSI TERHADAP PERUBAHAN HARGA SAHAM PADA PERUSAHAAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
ispublished: pub
subjects: General
full_text_status: restricted
abstract: 	
Penelitian ini bertujuan untuk menguji secara empiris apakah informasi akuntansi perusahaan yaitu melalui analisis rasio pasar yang diwakili EPS (Earning Per Share), PER (Price Earning Ratio), PBV (Price to Book Value) dan rasio rentabilitas yang diwakili ROA (Return On Assets) terhadap perubahan harga saham pada perusahaan eceran yang terdaftar di Bursa Efek Indonesia (BEI).
Sampel dalam penelitian ini diperoleh dengan menggunakan metode purposive judgement sampling. Berdasarkan kriteria yang telah ditentukan, maka terdapat 9 sampel perusahaan yang menjadi sampel penelitian dengan periode 2006 – 2011. Alat analisis yang digunakan untuk menguji hipotesis adalah regresi linier berganda.
Hasil penelitian menunjukkan bahwa variable EPS (Earning Per Share), PER (Price Earning Ratio), PBV (Price to Book Value) berpengaruh signifikan terhadap perubahan harga saham, sedangkan ROA (Return On Assets) tidak berpengaruh signifikan terhadap perubahan harga saham.



This study aimed to test empirically whether the company's accounting information through the analysis of the market, represented by the ratio of EPS (Earning Per Share), PER (Price Earning Ratio), PBV (Price to Book Value) and profitability ratios are represented ROA (Return on Assets) to changes in the stock price retail companies listed in Indonesia Stock Exchange (IDX). 

The sample in this study was obtained by using the method of purposive judgment sampling. Based on predetermined criteria, then there are 9 samples of a sample of companies with the period 2006 - 2011 analytical tool used to test the hypothesis is multiple linear regression. 

The results showed that the variable EPS (Earning Per Share), PER (Price Earning Ratio), PBV (Price to Book Value) significant effect on changes in stock prices, while ROA (Return on Assets) no significant effect on the stock price changes. 


date: 2014-09-25
date_type: published
publisher: FAKULTAS EKONOMI
place_of_pub: UNIVERSITAS LAMPUNG
institution: Universitas Lampung
department: FEB
thesis_type: other
citation:   Siska Maria, 0741031083  (2014) PENGARUH INFORMASI AKUNTANSI TERHADAP PERUBAHAN HARGA SAHAM PADA PERUSAHAAN ECERAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI).  FAKULTAS EKONOMI, UNIVERSITAS LAMPUNG.     
document_url: http://digilib.unila.ac.id/3489/2/2.%20ABSTRAK%20INDO.pdf
document_url: http://digilib.unila.ac.id/3489/3/3.%20ABSTRAK%20Inggris.pdf
document_url: http://digilib.unila.ac.id/3489/1/1.%20COVER.pdf
document_url: http://digilib.unila.ac.id/3489/4/4.%20COVER%20II.pdf
document_url: http://digilib.unila.ac.id/3489/5/5.%20MENGETAHUI.pdf
document_url: http://digilib.unila.ac.id/3489/6/6.%20PENGESAHAN.pdf
document_url: http://digilib.unila.ac.id/3489/7/7.%20PERNYATAAN%20BEBAS%20PLAGIARISM.pdf
document_url: http://digilib.unila.ac.id/3489/8/8.%20RIWAYAT%20HIDUP.pdf
document_url: http://digilib.unila.ac.id/3489/9/9.%20MOTTO.pdf
document_url: http://digilib.unila.ac.id/3489/10/10.%20HALAMAN%20PERSEMBAHAN.pdf
document_url: http://digilib.unila.ac.id/3489/11/11.%20SANWACANA.pdf
document_url: http://digilib.unila.ac.id/3489/12/12.%20DAFTAR%20ISI.pdf
document_url: http://digilib.unila.ac.id/3489/13/13.%20DAFTAR%20TABEL.pdf
document_url: http://digilib.unila.ac.id/3489/14/14.%20DAFTAR%20GAMBAR.pdf
document_url: http://digilib.unila.ac.id/3489/15/15.DAFTAR%20LAMPIRAN.pdf
document_url: http://digilib.unila.ac.id/3489/16/BAB%20I%20PENDAHULUAN.pdf
document_url: http://digilib.unila.ac.id/3489/17/BAB%20II%20LANDASAN%20TEORI%20%26%20PERUMUSAN%20HIPOTESIS.pdf
document_url: http://digilib.unila.ac.id/3489/18/BAB%20III%20METODE%20PENELITIAN.pdf
document_url: http://digilib.unila.ac.id/3489/19/BAB%20IV%20HASIL%20DAN%20PEMBAHASAN.pdf
document_url: http://digilib.unila.ac.id/3489/20/BAB%20V%20KESIMPULAN%20DAN%20SARAN.pdf
document_url: http://digilib.unila.ac.id/3489/21/DAFTAR%20PUSTAKA.pdf