Pengaruh Earning Per Share (EPS),Leverage, Ukuran Perusahaan, Dan Tax Planning terhadap Return saham perusahaan (Studi kasus pada perusahaan sub sektor Perbankan yang terdaftar di Bursa Efek Indonesia periode waktu 2013 -2017)

Sri Ayem, Bernadeta Astuti
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Abstract

This study aims to determine the effect of Earning Per Share (EPS), leverage, firm size, and tax planning to the stock return. This research is causality. The population in this study is a banking company that is listed on the Indonesia Stock Exchange (IDX) the observation period 2013 to 2017.data collection methods in this study using purposive sampling. Data analysis technique used is multiple linier regression. The classical assumption test used in this research are normality test, multicollinerarity test, heteroscedasticity test, and autocorrelation test. The result of Earning Per Share (EPS) significant positive on stock returns in corporate banking, leverage and firm size significant negative effect on stock returns in corporate banking, and tax planning significant positive on stock returns in corporate banking.Keyword: Earning Per Share (EPS), leverage, firm size, and tax planning, stock return  
Earning Per Share (EPS)、杠杆、公司规模和Tax计划对公司回报率的影响(印尼证券交易所2013 -2017年上市的子行业案例研究)
本研究旨在确定每股收益(EPS)、杠杆、公司规模和税收筹划对股票收益的影响。这个研究是因果关系。本研究的人口是一家在印度尼西亚证券交易所(IDX)上市的银行公司,观察期为2013年至2017年。本研究的数据收集方法采用目的性抽样。使用的数据分析技术是多元线性回归。本研究使用的经典假设检验有正态性检验、多重共线性检验、异方差检验和自相关检验。每股收益(EPS)对企业银行股票收益有显著正影响,杠杆和公司规模对企业银行股票收益有显著负影响,税收筹划对企业银行股票收益有显著正影响。关键词:每股收益(EPS),杠杆,公司规模,税收筹划,股票收益Â
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