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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 9, November 2012, Hlm. 97-110

ANALISIS FAKTOR-FAKTOR RELEVANSI NILAI LAPORAN KEUANGAN TERHADAP HARGA SAHAM PADAPERUSAHAAN MANUFAKTUR

SYAHRIAN

STIE Trisakti
ryan_abank09@yahoo.com

 

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Official URL:
http://www.tsm.ac.id/JBA/JBAVOL14/ANALISIS FAKTOR-FAKTOR RELEVANSI NILAI LAPORAN KEUANGAN TERHADAP HARGA SAHAM PADAPERUSAHAAN MANUFAKTUR

ABSTRACT:

The purposed of this research are to test and analyze empirically the influence offactors of value relevance of financial reports toward stock price. This study was also to compare the result of previous research with this research. Sample used in this research is manufacturing companies listed in Indonesia Stock Exchange for period 2006-2012. The purposive sampling is used as sampling technique to obtain 12 companies met the criteria and were analyzed using descriptive statistics and panel data regression with fixed effect model to test hypotheses. The result of this research shows that earnings per share influence stock price, while ratio of inventories to sales, debt ratio, ratio net working capital to total assets, return on total assets, net profit margin, and total asset turnover do not influence stock price. In addition, overall the independent variable influence stock price simultaneously.

Keyword :Value Relevance, EPS, Ratio of Inventory to Sales, Debt Ratio, Ratio of Net Working Capital to Total Asset, Total Asset Turnover, NPM, ROA, and Stock Price.
 
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