PENGARUH DER, EPS, ROA, ROE TERHADAP RETURN SAHAM PERUSAHAAN KOSMETIK DI BEI

Abstract

Nowadays, Indonesia cosmetics industry has developed rapidly. The majority of its customers are Indonesia women. As consequence, cosmetics is one of primary needs for women. Therefore, Indonesia cosmetics companies are one of the investors target. However, not all companies have returned its shares as they have expected. This research aimed to find out the effect of Debt to Equity Ratio (DER), Earning Per Share (EPS), Return On Asset (ROA) and Return On Equity (ROE) on the shares return. The research was quantitative with casual-comparative approach. While the population was six cosmetics companies and furnitures which were listed on Indonesia Stock Exchange 2012-2017. Moreover, the data collection technique used non-probability sampling with purposive sampling at its technique. In line with, there were five companies as sample. In addition, the data analysis technique used multiple linear regression with SPSS version 20. The research result concluded Debt to Equity Ratio (DER) had negative and significant effect on the shares return. While, Earning Per Share (EPS) had positive and significant effect on the shares return. Likewise, Return on Asset (ROA) had positive and significant effect on the shares return. Furthermore, Return on Equity (ROE) had positive and insignificant effect on the shares return.
Keywords: shares return, der, eps, roa, roe