JURNAL BISNIS DAN AKUNTANSI
PENGARUH VARIABEL-VARIABEL AKUNTANSI TERHADAP HARGA SAHAM PADA PERUSAHAAN NON KEUANGAN INDONESIA
SUHAJAR WIYOTO dan MARIA MAGDALENA
The purpose of this research is to obtain the empirical evidence about the influence of accounting variables toward stock price. The independent variabels used in this research are dividend per share, earnings per share, book value per share, current ratio, net profit margin, debt to equity ratio, and total asset turnover toward stock price. Population in this research are nin financial companies listed in Indonesia Stock Exchange from 2008-2010. The selection od samples used purposive sampling method and there are 84 companies meet those criteria for sample for samples. This research is analyxed using multiple regression analysis. The result of this research shows that dividend per share, net profit margin, and total asset turnover toward stock price. Earnings per share, book value per share, current ratio, and debt to equity ratio have no influence toward stock price.Keyword :Dividend per Share, Earnings per Share, Book Value per Share, Current Ratio, Net Profit Margin, Debt to Equity Ratio, Total Asset Turnover, Stock Price.