分析了在印尼证券交易所上市的制造业回报率与股票回报率的财务比率

Costing Pub Date : 2023-09-17 DOI:10.31539/costing.v7i1.6849

Rensa U Br. Ginting, Matius Nainggolan, Ike Rukmana Sari, Munawarah Munawarah

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引用次数: 0

摘要

本研究旨在确定流动比率，资产负债率，营运资金周转率，资产收益率和每股收益对2019-2021年在印度尼西亚证券交易所上市的食品和饮料子行业制造公司的股票回报的影响。本研究的总体为38家公司，采用有目的抽样法进行样本测定，在3年的观察中获得22个样本，纳入66份数据进行处理和分析。同时研究结果表明，流动比率、资产负债率、营运资金周转率、资产收益率和每股收益对股票收益率有显著影响(28.9%)。部分地，营运资金周转率对股票收益有显著的正向影响。同时，流动比率、资产负债率、资产收益率和每股收益对股票收益没有显著影响关键词:流动比率;资产负债率;…资产收益;资产收益率;股票收益;工作CapitalTurnover

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Analisis Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021

This study aims to determine the effect of the Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Share can affect Stock Returns in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The population of this study were 38 companies with a sample determination using purposive sampling method, obtained 22 samples during 3 years of observation into 66 data to be processed and analyzed. The results of the study simultaneously Current Ratio, Debt to Asset Ratio, Working Capital Turnover, Return on Assets and Earning per Shares have a significant influence on Stock Return of 28.9%. Partially, Working Capital Turnover has a positive and significant effect on Stock Return. Meanwhile Current Ratio, Debt to Asset Ratio, Return on Assets and Earning per Shares do not significantly influence Stock Returns Keywords: Current Ratio; Debt to Asset Ratio;...Earning On Asset; Return on Asset; Stock Returns; Working CapitalTurnover

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Costing

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