PENGARUH EPS, SOLVABILITAS DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI

Abstract

This research aimed to analyze the effect of earning per share (EPS), solvability and profitability on the shares price of food and beverage companies which were listed on Indonesia Stock Exchange (IDX) 2013-2017. While, solvability was meansured by debt to equity ratio (DER), and profitability was measured by return on assets (ROA). The data collection technique used purposive sampling, in which the sample was based on criteria given. In line with, there were 10 companies as sample. Moreover, the research was quantitative. Furthermore, the data were secondary, which in the form of financial statements of food and beverage companies which were listed on Indonesia Stock Exchange (IDX). In addition, the data analysis techniques used multiple linier regression with SPSS 22. The research result concluded earning per share (EPS) had negative and significant effect on shares price of food and beverage companies. On the other hand, solvability which was measured by debt to equity ratio (DER) had positive but insignificant effect on shares price of food and beverage companies. Meanwhile, profitability which was measured by return on sssets (ROA) had positive dan significant effect on shares price of food and beverage companies.
Keywords: earning per share (EPS), solvability, profitabilty, share price