PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DANUKURAN PERUSAHAAN TERHADAP EARNING PER SHARE PERUSAHAAN-PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

Dewi Kurniati, 0441031155 (2014) PENGARUH INVESTMENT OPPORTUNITY SET (IOS) DANUKURAN PERUSAHAAN TERHADAP EARNING PER SHARE PERUSAHAAN-PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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Abstract

Informasi penting bagi investor dalam mengambil keputusan investasi rmin dalam laporan keuangan. Investor tentunya mengharapkan tingkat ngembalian yang tinggi dari dana yang diinvestasikannya ke dalam perusahaaTujuan penelitian ini untuk mengetahui pengaruh Investment Opportunity Set OS) dan ukuran perusahaan terhadap Earning Per Share. Pemilihan sampel dalam penelitian ini dengan menggunakan metode purposive judgement sampling. Maka didapat 9 perusahaan sampel yang masuk lam perusahaan manufaktur public yang tercatat di BEI. Hasil penelitian ini menunjukkan bahwa, Investment Opportunity Set (IOS) dan ukuran perusahaan berpengaruh secara signifikan terhadap Earning Per Share. Important information for investors in making investment decisions reflected in the financial statements. Investors must expect a high rate of return on funds into the company. The purpose of this study to determine the effect Investment Opportunity Set ( IOS ) and the size of the company to Earning Per Share . The selection of the sample in this study using purposive judgment sampling method . The importance of the nine companies included in the sample that public manufacturing companies listed on the Stock Exchange. The results of this study indicate that, Investment Opportunity Set (IOS) and the size of the company significantly affect the Earning Per Share.

Item Type: Other
Subjects: A General Works = Karya Karya Umum
Divisions: Fakultas Ekonomi dan Bisnis > Prodi Akuntansi
Depositing User: 9549869 . Digilib
Date Deposited: 30 Dec 2014 06:34
Last Modified: 30 Dec 2014 06:34
URI: http://digilib.unila.ac.id/id/eprint/6187

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