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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 6, November 2014, Hlm. 85-104

PENGARUH EARNINGS PER SHARE, DISKRESIONER AKRUAL, INVESTMENT OPPORTUNITY SET, BETA, SIZE, DAN DEBT TO EQUITY TERHADAP RETURN SAHAM

R. WASISTO ROESWIDIONO

STIE Trisakti
wasis@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/PENGARUH EARNINGS PER SHARE, DISKRESIONER AKRUAL, INVESTMENT OPPORTUNITY SET, BETA, SIZE, DAN DEBT TO EQUITY TERHADAP RETURN SAHAM

ABSTRACT:

The purpose of this study is to analyze the influence of Earnings per Share, Diskresioner Akrual, Investment Opportunity Set, Beta, Size and Debt to Equity towards Stock Return. This study also employ financing and investment decision in order to predict the return on stock of company. The population in this research is real estate and property companies in Indonesia Stock Exchange with research period 2007 – 2011. The sampling technique used in this research is purposive sampling, where 17 companies met the criteria. This research using panel data which is the combination of time series and cross section data. The analysis method are multiple regression, hypotesis test that is determined coefficient, t test, and F test.The research result can be summarized as follow. First, there is influence of six independent variables simultantly in order to predict stock return. Second, there is influence of two independen variables individually towards stock return. The variable are earnings per share, and beta in real estate and property company.

Keyword :Earnings per Share, Diskresioner Accrual, Investment Opportunity Set, Beta , Size, Debt to Equity, and Stock Return.
 
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