PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PERUSAHAAN SUB SEKTOR SEMEN DI BEI

Abstract

This research aimed to test the influence of Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER) and Earning Per Share (EPS) to the stock price. The population of this research used companies which engaged in the cement industry that been listed on the Indonesia Stock Exchange during the period 2013-2017 with the sampling technique used purposive sampling. The stock price condition fluctuations that are engaged in the cement industry were determined by the level of profitability and solvency liquidity owned by the cement sub-sector companies that listed on the Indonesia Stock Exchange. In this research, the samples used 4 companies. The analytical method used multiple linear regression analysis with SPSS application tools (Statistical Product and Service Solutions). The test results showed that Current Ratio and Debt to Equity Ratio had negative but significant influence to stock prices. While the variables Return on Asset and Earning Per Share had positive and significant influence to stock prices.
Keywords : Current ratio (CR), return on assets (ROA), debt to equity ratio (DER), earning per share (EPS), stock price.