RELEVANSI PRICE EARNING RATIO DALAM ANALISA KINERJA PERUSAHAAN

Klabat Accounting Review Pub Date : 2020-02-28 DOI:10.31154/kar.v1i1.458.71-80

Mahardika Nadya Priscillya Waworuntu, A. Lelengboto

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Abstract

PER is the one of fundamental analysis to assess the performance of the company. PER is formed from the comparison between stock price and EPS, where EPS describes the performance analysis of the company in the book, and stock price represent market appreciation of the company’s performance. This research aims to know how PER relevance in the company’s performance analysis. Researchers use IDX30, industrial sub-sectors of property and real estate, banks and coal mining as a population of this research using descriptive statistical methods to explain the performance of the company. It was found that industrial sub-sector of property and real estate and bank had negative correlation between their stock price and EPS, while for coal mining it had positive correlation between their stock price and EPS. Keywords: PER, stock price, EPS, company performance Price earning ratio (PER) merupakan salah satu analisa fundamental untuk menilai relevansi kinerja manajemen perusahaan terhadap kinerja pasar. Beragamnya tingkat profitability perusahaan serta beragamnya fluktuasi harga saham di Bursa Effek Indonesia mengindikasikan ketidak selarasan korelasi antara kinerja manajemen dengan kinerja pasar. Penelitian ini bertujuan untuk mengetahui bagaimana relevansi PER dalam analisa kinerja perusahaan dengan menggunakan data dari IDX30, sub sektor industri property and real estate, bank dan coal mining sebagai populasi. Metode statistik deskriptif digunakan untuk menjelaskan kinerja perusahaan dan kinerja pasar. Analisa korelasi digunakan untuk mengukur relevansi kinerja perusahaan terhadap kinerja pasar. Didapati bahwa harga saham sub sektor industri property and real estate dan bank memiliki korelasi yang negative terhadap EPS, sedangkan untuk coal mining harga saham dan EPSnya memiliki korelasi yang positif. Kata kunci: PER, harga saham, EPS, kinerja perusahaan

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价格EARNING RATIO在公司绩效分析中的相关性

PER是评估公司业绩的基本分析方法之一。PER是由股票价格和每股收益的比较形成的，其中每股收益描述了公司在账面上的业绩分析，股票价格代表了公司业绩的市场升值。本研究旨在了解PER在公司绩效分析中的相关性。研究人员使用IDX30，工业子行业的房地产和房地产，银行和煤矿开采作为本研究的人口使用描述性统计方法来解释公司的业绩。研究发现，房地产、房地产、银行等工业板块的股价与每股收益呈负相关关系，而煤矿行业的股价与每股收益呈正相关关系。关键词:每股收益，股价，每股收益，公司业绩市盈率(PER)，净收益，净收益，净收益，净收益，净收益，净收益，净收益，净收益，净收益，净收益，净收益，净收益，净收益，净收益，净收益，净收益在印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚，印度尼西亚。Penelitian ini bertujuan untuk menggetahui bagaiananan数据数据库IDX30，分行业工业地产和房地产，银行和煤矿sebagaianpopulasi。方法统计文件:digunakan untuk menjelaskan kinerja perushaan an kinerja pasar。这句话的意思是:“我是说，我是说，我是说，我是说，我是说，我是说，我是说，我是说。”Didapati bahwa harga saham子行业工业地产和房地产dan bank memiliki korelasi yang负EPS, sedangkan untuk coal mining harga saham dan EPSnya memiliki korelasi yang正。Kata kunci: PER, harga saham, EPS, kinerja perusahaan

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Klabat Accounting Review

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