PENGARUH LABA AKUNTANSI, CURRENT RATIO, RETURN ON ASSET, DEBT TO EQUITY RATIO, DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM (Studi Empiris pada Perusahaan Sektor Pertambangan Sub Sektor Pertambangan Batubara yang terdaftar di BEI Tahun 2011-2015)

Abstract

This research is meant to examine the effect of Accounting Earnings, Current
Ratio, Return on Assets, Debt to Equity Ratio, Company Size on stock returns Sub
Sector Coal Mining listed on the Indonesia Stock Exchange either simultaneously or
partially and to know which variables the free a significant effect on stock returns Sub
Sector Coal Mining listed on the Indonesia stock Exchange using the period 2011-2015
periods.
Type of research used in this study is a quantitative correlation by analyzing
secondary data, and this study emphasizes on testing research variables with numbers
and perform data analysis using statistical procedures. The research sample consisted
of 20 companies Sub Sector Coal Mining listed on the Indonesia Stock Exchange
(BEI) and selected by purposive sampling.
The results showed that the variables of Accounting Earnings, Current Ratio,
Return on Assets, Debt to Equity Ratio and Company Size simultaneously or jointly
significant effect on stock returns. In partial Profit Accounting and Company Size and
significant negative effect on stock returns, variable Current Ratio and Debt to Equity
Ratio does not significantly affect stock return, while the variable return on assets has a
positive and significant impact on stock returns. Then the ability of independent
variables to explain the dependent variable in the research model by 35%.
Keywords: Stock Return, Accounting Earnings, Current Ratio, Return on Assets,
Debt to Equity Ratio, Company Size