PENGARUH LABA AKUNTANSI, RETURN ON ASSETS, UKURAN PERUSAHAAN, EARNING PER SHARE DAN PRICE BOOK VALUE TERHADAP RETURN SAHAM (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2015)

Abstract

Investment is one important tool in improving the ability to collect and
maintain wealth. One option that can be done is to invest through stock
investments in the capital market. Expectations of investors in investing is to
obtain the rate of profit which is termed the stock return. This study aims to
determine empirically the effect of accounting earnings, Return on Assets,
company size, Earning Per Share and Price Book Value to return stock in
companies listed on the Indonesia Stock Exchange.
The population in this study are all manufacturing companies listed in
Indonesia Stock Exchange (BEI) in the period 2012-2015. Samples taken in this
research as many as 120 of observational data that meets the criteria for the
research sample. The sampling technique used purposive sampling. Statistical
analysis was conducted on the multiple linear regression and hypothesis testing.
Based on the results of data analysis can be concluded; No significant effect
between accounting profit on stock returns, There is a significant positive effect
between the return on assets on stock returns, no significant effect of firm size on
stock returns, There is a significant positive effect between the Earning Per Share
on stock returns, There is a significant positive effect the Price to Book Value of
the stock returns, are a positive influence signiikan between accounting profit,
return on assets, size of company, Earning Per Share and Price to Book Value
jointly on stock returns.
Suggestions in this research is the investor should also consider the
financial factors that reflect the fundamental financial performance of companies
other than stock returns itself before deciding to invest
Keywords: Accounting Profit, Return on Assets, Company Size, Earnings Per
Share, Price Book Value, Stock Returns