EARNINGS PER SHARE AND EARNINGS PER SHARE AND STOCK REMEDIES ON STOCK FINANCIAL RESPONSIBILITY COMPANY LISTED IN INDONESIA STOCK EXCHANGE DATE 31 MARCH 2017 FOR THE PERIOD 3 (THREE) MONTHS

Qurnia Putri Lestari, Chandra Kartika

Abstract


Penelitian ini bertujuan untuk menguji pengaruh earnings per share dan manajemen laba terhadap return saham pada perusahaan jasa keuangan milik BUMN yang terdaftar dibursa efek Indonesia pada tanggal 31 Maret 2017 untuk periode 3 (tiga) bulan. Metode pengambilan sampel menggunakan metode purposive sampling, yaitu menggunakan sampel dengan pertimbangan – pertimbangan tertentu , perusahaan jasa keuangan yang menerbitkan laporan keuangan pada tanggal 31 maret untuk periode 3 (tiga) bulan. Sampel yang digunakan adalah 4 perusahaan jasa keuangan milik BUMN. Metode analisis yang digunakan yaitu analisis regresi linier berganda. Hasil hipotesis 1, secara simultan EPS dan Manajemen Laba berpengaruh signifikan terhadap Return Saham. Hipotesis 2  & 3 , Penelitian ini menghasilkan secara empiris, berlawanan secara  parsial tidak berpengaruh yang signifikan dari Manajemen Laba dan EPS terhadap Return saham.

Kata Kunci: Earnings Per Share, Manajemen laba, Return saham

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References


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DOI: http://dx.doi.org/10.25139/dev.v2i2.1072

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