PENGARUH RASIO KEUANGAN DER, CR, ROA, EPS TERHADAP HARGA SAHAM PADA PERUSAHAN SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Kasus Pada Perusahaan Semen yang Terdaftar di BEI)
Abstract: The purpose
of this study
is to determine
the effect on
stock prices of
financial performance in cement
companies listed on
the Stock Exchange
in the period
2001-2011. Financial performance was measured by using a Debt to Equity
Ratio (DER), Current Assets (CR),
Return on Assets
(ROA) and Earnings
per Share (EPS).
The results suggest
that financial performance is
positive but not
significant effect on
stock prices on
cement companies in Indonesia
Stock Exchange. This
is possible because
the cement company’s stock price
has been dominated
by the market
or its external
factors such as
the need for product
development along with
the development. While
partially proved that
the Debt to Equity
Ratio (DER), Current
Assets (CR), Return on
Assets (ROA) dan
Earning per Share (EPS) did
not significantly influence
stock prices. Then
the t test
results showed that
all indicators of financial
performance on a
positive effect on
stock prices unless
Earning Per Share (EPS),
this is possible
because one of
the cement company
Indocement Tunggal Prakarsa Tbk
has data development in the year 2001-2010 which has increased Earning Per Share
(EPS) which is not proportional to the increase in stock prices.
Keyword: Debt
to Equity Ratio (DER),
Current Assets (CR), Return on Assets (ROA) dan Earning per Share (EPS), Stock
Price
Penulis: Weisty Roro P.S
Kode Jurnal: jpakuntansidd130043
