Pengaruh Return On Equity (ROE) dan Earning Per Share (EPS) Terhadap Harga Saham pada Pt.Kimia Farma.Tbk
Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh Return On Equity dan Earning Per Share terhadap Harga Saham pada PT,Kimia Farma Tbk. tahun 2010-2017. Data yang digunakan dalam penelitian ini adalah laporan keuangan tahunan PT.Kimia Farma Tbk. Yang telah di publikasi. Rasio yang diteliti yaitu : Rasio Prorofitabilitas yang diproksikan kedalam Return On Equity dan Rasio Pasar yang diproksikan kedalam Earning Per Share. Dan hasil koefisien determinasi dari penelitian ini adalah sebesar 81%, sedangkan sisanya sebesar 19% dipengaruhi oleh variabel lain yang tidak dijelaskan dalam penelitian ini. Pengujian hipotesis yang digunakan adalah model statistik uji t dan uji F. Secara parsial (uji t) variabel Return On Equity (ROE) tidak berpengaruh signifikan terhadap Harga Saham karena nilai signifikan 0,227. Sedangkan Earning Per Share (EPS) berpengaruh positif signifikan terhadap Harga Saham karena nilai signifikan sebesar 0,012. Secara simultan (uji F) Return On Equity (ROE) dan Earning Per Share (EPS) berpengaruh positif signifikan terhadap Harga Saham karena Fhitung sebesar 10,687 > Ftabel yaitu sebesar 5,79 dengan nilai signifikan sebesar 0,016
Kata Kunci: Return On Equity (ROE), Earning Per Share (EPS) dan Harga Saham
References
Agus Harjito dan Martono. 2010. Manajemen Keuangan. Yogyakarta. Bandung : Ekonisia.
Agus, R. Sartono, 2012. Manajemen Keuangan Teori dan Aplikasi. Edisi Keempat. BPFE, Yogyakarta.
Ali Arifin. 2004. Membaca Saham. Penerbit Andi, Yogyakarta.
Anggraeni, F. N. (2020). DETERMINAN MOTIVASI INTERNAL TERHADAP KINERJA. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 3(2), 161-170.
Yanti, L. (2021). Analisis Kinerja Pegawai Berdasarkan Aspek Kepribadian Diri. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 27-33.
Juliati, F. (2021). The Influence Of Organizational Culture, Work Ethos And Work Discipline On Employee Performance. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(1), 34-39.
Agustine, C. (2021). ANALISIS RASIO LIKUIDITAS, RASIO PROFITABILITAS, DAN RASIO SOLVABILITAS UNTUK MENILAI KINERJA KEUANGAN PERUSAHAAN PADA PT. SURYA TOTO INDONESIA TBK PERIODE 2010-2018. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(2), 68-76.
Baeli, J. (2021). Analysis Of Tax Compliance Based On Psychological Factors And Tax Administration. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 1(3), 87-94.
Majid, I. K. (2021). Governance-Based Library Management, More Effective and Efficient. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 68-76.
Karim, I. N. (2021). CORRELATION ANALYSIS: Are Religious Scavengers More Motivated?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(2), 59-67.
Ulfah, M. (2021). Building Teacher Performance Based Islam Religious Values. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 9-17.
Mukminat, S. S. (2021). Realitas Kinerja Dosen, Apa Dampaknya?. AKADEMIK: Jurnal Mahasiswa Humanis, 1(1), 1-8.
Iswardani, W. (2021). Hydroponic Vegetable Production Planning at Plantation Parung Farm Bogor. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 8-15.
Indra, W. (2021). Detection of Gen C/EBPα Encodes the Meat Quality. AKADEMIK: Jurnal Mahasiswa Sain & Teknologi, 1(1), 24-32.
Anggraeni, F. N. (2020). SURVEY MOTIVASI KERJA DRIVER OJEK ONLINE GRAB. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 3(3), 251-260.
Anggranei, F. N. (2020). REALITAS KOMPETENSI GURU PASCA SERTIFIKASI. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 3(4), 331-340.
Brigham, F. Eugene dan Houston, Joel. 2010. Dasar-dasar Manajemen Keuangan: Assetials Of Financial Management. Jakarta: Salemba Empat.
Darmadji, T. Dan H.M. Fakhrudin. 2012. Pasar Modal di Indonesia : Pendekatan tanya jawab. Jakarta : Salemba Empat.
Dubrin, Andrew J. 2012. Essential of Management. Ninth. Cengange Learning. Ohio.
Fahmi, Irham. 2012. Analisis Kinerja Keuangan. Bandung : Alfabeta.
Febrianti, F. D., Sugiyanto, S., & Fitria, J. R. (2020). Green Intellectual Capital Conservatism Earning Management, To Future Stock Return As Moderating Stock Return (Study Of Mining Companies In Indonesia Listed On Idx For The Period Of 2014-2019). The Accounting Journal Of Binaniaga, 5(2), 141-154.
George R. Terry dan Leslie W. Rue. 2010. Dasar-Dasar Manajemen. Jakarta, Bumi Aksara.
Ghozali, Imam. 2011. Aplikasi Multivarate Dengan Program IBM SPSS 19. Penerbit Oleh Universitas Diponegoro, Semarang.
Hakim, L., Sunardi, N. (2017). Determinant of leverage and it's implication on company value of real estate and property sector listing in IDX period of 2011-2015. Man in India, 97(24), pp. 131-148.
Harras, H., Sugiarti, E., & Wahyudi, W. (2020). Kajian Manajemen Sumber Daya Manusia Untuk Mahasiswa.
Husain, T., & Sunardi, N. (2020). Firm's Value Prediction Based on Profitability Ratios and Dividend Policy. Finance & Economics Review, 2(2), 13-26.
Kadim, A., Sunardi, N & Husain, T. (2020). The modeling firm's value based on financial ratios, intellectual capital and dividend policy.Accounting, 6(5), 859-870.
Mukrodi, M. (2019). Membangun Motivasis Kerja. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 2(4), 431-440.
Nardi Sunardi Et Al (2020). Determinants of Debt Policy and Company’s Performance, International Journal of Economics and Business Administration Volume VIII Issue 4, 204-213
Rusilowati, U., & Wahyudi, W. (2020, March). The Significance of Educator Certification in Developing Pedagogy, Personality, Social and Professional Competencies. In 2nd Social and Humaniora Research Symposium (SoRes 2019) (pp. 446-451). Atlantis Press.
S Sugiyanto, Fd Febrianti - The Indonesian Accounting Review, 2021the Effect Of Green Intellectual Capital, Conservatism, Earning Management, To Future Stock Return And Its Implications On Stock Return
Sugiyanto, E. M. (2018). Earning Management, Risk Profile And Efficient Operation In The Prediction Model Of Banking: Eviden From Indonesia.
Sugiyanto, S. (2021). Intellectual Capital And Earning Management, To Future Stock Return. Proceedings Universitas Pamulang, 1(1), 558-567.
Sugiyanto, S., Febrianti, F. D., & Suripto, S. (2020). Good Corporate Governance And Tax Avoidance To Cost Of Debt With Growth Opportunityas Moderating (Empirical Study On Manufacturing Company And Finance Service Listed In Idx 2015-2019). The Accounting Journal Of Binaniaga, 5(2), 123-140.
Sugiyanto, Sugiyanto And Febrianti, Fitri Dwi And Maddinsyah, Ali And Sarwani, Sarwani And Pranoto, Pranoto (2021) The Influence Of Intellectual Capital, Conservatism, Earning Management, To Future Stock Return And Its Implications On Stock Return (Case Study Of Mining Companies In Indonesia Listed On Indonesia Stock Exchange For The Period Of 2013-2018). In: Inceess 2020, 17-18 July 2020, Bekasi, Indonesia.
Sunardi, N., & Lesmana, R. (2020). Konsep Icepower (Wiramadu) sebagai Solusi Wirausaha menuju Desa Sejahtra Mandiri (DMS) pada Masa Pandemi Covid-19. JIMF (Jurnal Ilmiah Manajemen Forkamma), 4(1).
Wahyudi, M., Mukrodi, M., Harras, H., & Sugiarti, E. (2020). Wirausaha Muda Mandiri: Learning, Sharing & Practice. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 3(1), 101-110.
Wahyudi, W. (2020). KINERJA DOSEN: KONTRIBUSINYA TERHADAP AKREDITASI PERGURUAN TINGGI. SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management and Business, 3(4), 401-410.
Downloads
Published
Issue
Section
License
Open Access
HUMANIS (Humanities, Management and Science Proceedings) is a national peer reviewed and open access journal that publishes significant and important research from all area of agroindustry.
This journal provides immediate open access to its content that making research publish in this journal freely available to the public that supports a greater exchange of knowledge.
Copyright
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. Authors or others are allowed to multiply article as long as not for commercial purposes. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Disclaimer
No responsibility is assumed by publisher and co-publishers, nor by the editors for any injury and/or damage to persons or property as a result of any actual or alleged libelous statements, infringement of intellectual property or privacy rights, or products liability, whether resulting from negligence or otherwise, or from any use or operation of any ideas, instructions, procedures, products or methods contained in the material therein.
