PENGARUH INFORMASI KEUANGAN TERHADAP KEUNTUNGAN INVESTASI BAGI INVESTOR DI PERUSAHAAN TRANSPORTATION

Abstract

This research is meantto find out the influenceof financial information which consists of: receivable turnover, return on assets, and earnings per share to the investment benefit on transportation companies which are listed in Indonesia Stock Exchange. The sample collection technique has been done by using purposive sampling method and the samples are three transportation companies with the observation period in 2009-2013, so 15 observation data has been obtained. The source of secondary data has been taken from the official website of Indonesia Stock Exchange, www.idx.co.id. The data analysis technique has been done by using multiple linear regression analysis. Based on the result of the analysis and hypothesis test: (1) Receivable Turnover of PT. Panorama Transportation and PT. Steady Safe does not have any significant influenceto the stock returns, but PT. Zebra Nusantara has significant influence to the stock return on transportation companies which are listed in Indonesia Stock Exchange; (2) Return On Assets of PT. Panorama of Transport, PT. Steady Safe, and PT. Zebra Nusantara do not have any significant influence to the stock returns; (3) Earnings per Share of PT. Panorama of Transport, PT. Steady Safe, and PT. Zebra Nusantara do not have any significant influence to the stock returns.
Keywords: RTO, ROA, EPS and Stock Return