PENGARUH CR, DER, ROA, DAN EPS TERHADAP HARGA SAHAM FOOD AND BEVERAGES

Abstract

This research is meant to test empirically the influence of current ratio, debt to equity ratio, return on assets, and earning per share both partially and simultaneously to the share price and to find out which variable give dominant influence to the share price of food and beverages companies which are listed in Indonesia Stock Exchange. The sample collection technique has been carried out by using purposive sampling method, based on the predetermined criteria 12 food and beverages sample companies which are listed in Indonesia Stock Exchange in 2013-2015 have been selected as samples. This research has been conducted by using multiple linear regressions and SPSS program 21st version. The result of simultaneous test (F test) shows that the regression models are feasible to be used to predict current ratio, debt to equity ratio, return on assets, and earning per share to the share price of food and beverages companes. The result of partial test (t test) shows that current ratio, return on assets, and earning per share give positive and significant influence to the share price whereas debt to equity ratio does not give significant influence to the share price. Return on Assets is the variable which gives dominant influence to the share price.
Keywords: current ratio, debt to equity ratio, return on assets, earning per share, share price.