Penulis / NIM
ISNA AHMAD / 921414120
Program Studi
S1 - AKUNTANSI
Pembimbing 1 / NIDN
SAHMIN NOHOLO, SE, MM / 0017066704
Pembimbing 2 / NIDN
MULIYANI MAHMUD, S.Pd, MSA / 0014068503
Abstrak
ABSTRAK
Isna Ahmad. 921 414 120. 2018. Pengaruh Rasio Keuangan Terhadap Harga Saham Pada Perusahaan Jasa Yang Terdaftar Dalam Indeks LQ45 Di Bursa Efek Indonesia (BEI) Periode 2012-2016. Skripsi. Program Studi S1 Akuntansi, Jurusan Akuntasi, Fakultas Ekonomi. Universitas Negeri Gorontalo. Dibawah bimbingan Bapak Sahmin Noholo, SE., MM dan Ibu Muliyani Mahmud, S.Pd., MSA.
Penelitian ini bertujuan untuk mengetahui pengaruh rasio keuangan baik secara parsial dan simultan terhadap harga saham pada perusahaan jasa yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia (BEI) periode 2012-2016. Rasio keuangan yang digunakan adalah Return On Asset, Return On Equity, Net Profit Margin, Debt to Equity Ratio, dan Earning Per Share. Populasi yang digunakan adalah seluruh perusahaan yang terdaftar dalam indeks LQ45 di Bursa Efek Indonesia tahun 2012-2016. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling, hingga diperoleh 11 sampel perusahaan dari populasi 78 perusahaan. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan menggunakan metode data panel.
Hasil penelitian ini menunjukkan bahwa secara parsial Return On Asset dan Return On Equity berpengaruh positif tetapi tidak signifikan terhadap harga saham, Net Profit Margin berpengaruh negatif dan signifikan terhadap harga saham, serta Debt to Equity Ratio dan Earning per Share berpengaruh positif dan signifikan terhadap harga saham. Dan secara simultan variabel Return On Asset, Return On Equity, Net Profit Margin, Debt to Equity Ratio dan Earning per Share berpengaruh positif dan signifikan terhadap harga saham pada perusahaan jasa yang terdaftar dalam indeks LQ45 di BEI periode 2012-2016. Hasil penelitian ini didukung oleh nilai koefisien determinasi sebesar 73,96%.
KATA KUNCI : Return On Asset, Return On Equity, Net Profit Margin, Debt to Equity Ratio, Earning Per Share, Harga Saham
ABSTRACT
Isna Ahmad. 921414120. 2018. The influence on Financial Ratio on Stock Price at Service Company Listed in Index LQ45 at Indonesia Stock Exchange for 2012-2016 Period. Skripsi. Bachelor Study Program of Accounting, Department of Accounting, Faculty of Economics, State University of Gorontalo. The Principal supervisor is Sahmin Noholo, SE.,MM, and co-supervisor is Muliyani Mahmud, S.Pd.,MSA.
The research aims to investigate the influence of financial ratio either partially or simultaneously on stock price at Service Company listed in Index LQ45 at Indonesia Stock Exchange for 2012-2016 period. It applies Return On Asset, Return On Equity, Net Profit Margin, Debt to Equity Ratio and Earning Per Share as the financial ratio. Research object uses service firm listed in index LQ45 in Indonesia Stock Exchange for 2012-2016 period. The research population is 78 service companies listed in Index LQ45 in Indonesia Stock Exchange for 2012-2016 period. Meanwhile, its samples are 11 companies determined by applying purposive sampling. Technique of analyzing the data uses multiple regression analysis with panel data method.
Research finding reveals that partially, Return On Asset and Return On Equity have positive influence but not significant on stock price, Net Profit Margin has Negative and significant influence on stock price and Debt to Equity Ratio and Earning Per Share have positive and significant influence on stock price. Meanwhile, simultaneously, Return On Asset, Return On Equity, Net Profit Margin, Debt to Equity Ratio and Earning Per Share have positive and significant influence on stock price at service companies listed in LQ45 in Indonesia Stock Exchange for 2012-2016 period. These findings are underpinned by value of determination coefficient for 73,96%
Keywords : Return On Asset, Return On Equity, Net Profit Margin, Debt to Equity Ratio, Earning Per Share, Stock Price
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