PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA SEKTOR FOOD AND BEVERAGES

Abstract

This research aimed to analyze the effect of financial perfomance on shares price which were listed on Indonesia Stock Exchange. Since the financial perfomance progress describe the companies achievementsand share price offer. The research used secondary data in the form companies financial statement 2013-2017. While, the population was eleven food and beverages companies. Moreover, the data collection technique used purposive sampling, in which the criteria had been considered. Moreover, the independent variables were current ratio, debt to equity ratio, return on assets, and return on equity with dependent variables namely share price. According to the research result, it concluded current ratio, return on assets, and return on equity had significant effect on share price. On the other hand, debt to equity ratio did not have significant efect on share price. (1) Increasing in managing the capital and debt that is owned. (2) Companies should better evaluate and improve financial perfomance in order to create good corporate prospects so that they can affect the value of stock price. (3) investors should pay attention to financial perffomance before making investment decisions through financial ratios for companies that can influence prices stock.
Keywords: current ratio, debt to equity ratio, return on assets, return on equity, share price.