PENGARUH KINERJA AKUNTANSI TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015

Abstract

ABSTRACT
This study aimed to examine the effect of accounting performance indicators
are represented by a variable earning per share, price to book value, and price
earnings ratio on stock returns. The sample was Manufacturing Companies included
in the list Indonesia Stock Exchange during the year 2011 up to 2015, Companies are
always consistently submitted their financial statements regularly and have
completeness of financial data in accordance with what is required in this study,
companies that consistently have positive equity value on the observation period is
the year 2011 to 2015. Based on these criteria the sample used in this study is 40
companies. The research method was conducted using multiple linear regression, t
test and F. Based on the above results , it can be concluded that the simultaneous
earnings per share, price to book value , and price earning ratio has significant effect
on stock returns. The results of this study indicate partial earnings per share, price to
book value , and price earning ratio has no significant effect on stock returns .
Keywords: EPR (earnings per share) , PBV (price to book value) , PER (price
earnings ratio) , the stock return .