PENGARUH INFORMASI AKUNTANSI TERHADAP PERUBAHAN HARGA SAHAM PERUSAHAAN PERTAMBANGAN GO PUBLIC DI BURSA EFEK INDONESIA

Wita, Duma (2014) PENGARUH INFORMASI AKUNTANSI TERHADAP PERUBAHAN HARGA SAHAM PERUSAHAAN PERTAMBANGAN GO PUBLIC DI BURSA EFEK INDONESIA. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah apakah ada pengaruh informasi akuntansi terhadap perubahan harga saham pada perusahaan pertambangan go public di Bursa Efek Indonesia. Penelitian ini bertujuan untuk menguji pengaruh Earning Per Share (EPS), Debt to Equity Ratio (DER) dan Price Book Value (PBV) terhadap perubahan harga saham pada perusahaan pertambangan go public di Bursa Efek Indonesia pada periode pengamatan tahun 2010 sampai dengan 2013. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2010-2013. Dari 38 perusahaan pertambangan yang terdaftar, dipilih 14 perusahaan dengan menggunakan purposive sampling. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan cara mengunduh dari www.idx.co.id. Dan http://finance.yahoo.com. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan SPSS 20.0 Hasil pengujian menunjukkan bahwa variabel Earning Per Share (EPS) tidak berpengaruh dan tidak signifikan secara parsial terhadap peruabahan harga saham dengan nilai t hitung (-1,243) < t tabel 1,682 pada signifikan > 0,05 (0,221), variabel Debt to Equity Ratio (DER) tidak berpengaruh dan tidak signifikan secara parsial terhadap perubahan harga saham dengan nilai t hitung (0,825) < t tabel 1,682 pada signifikan > 0,05 (0,414). Namun secara parsial hanya variabel Price Book Value (PBV) yang berpengaruh dan signifikan terhadap perubahan harga saham pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan nilai t hitung (4,243) > t tabel 1,682 pada signifikan < 0,05 (0.00). sedangkan secara simultan variabel Earning Per Share (EPS), Debt to Equity Ratio (DER) dan Price Book Value (PBV) berpengaruh dan signifikan terhadap perubahan harga sahan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dengan nilai F hitung (6,226) > f tabel (2,83) dan signifikan < 0,05 (0,001). Kesimpulan dalam penelitian ini adalah secara parsial Earning Per Share (EPS) dan Debt to Equity Ratio (DER) tidak berpengaruh dan tidak signifikan terhadap perubahan harga saham. Dan Price Book Value (PBV) secara parsial berpengaruh dan signifikan terhadap perubahan harga saham. Sedangkan secara simultan Earning Per Share (EPS), Debt to Equity Ratio (DER) dan Price Book Value (PBV) berpengaruh dan signifikan terhadap perubahan harga saham.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHidayat, Ok. Sofyan197901192003121004
Call Number: 657 Wit p
Keywords: Saham; Harga Saham; Nilai Saham; Manfaat Pemilik Saham; Informasi Akuntansi; Laporan Keuangan; Analisis Rasio Keuangan
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Farida Hanum
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14054

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