Relevansi Nilai Dari Laba Per Saham Dan Nilai Buku Ekuitas Pada Perusahaan Sub Sektor Otomotif Di Bursa Efek Indonesia (Bei)

OctaviaASP, Dewi (2015) Relevansi Nilai Dari Laba Per Saham Dan Nilai Buku Ekuitas Pada Perusahaan Sub Sektor Otomotif Di Bursa Efek Indonesia (Bei). Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan menganalisis pengaruh relevansi nilai dari nilai buku ekuitas dan earning per share terhadap harga saham perusahaan Sub Sektor Otomotif & Komponen yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan Sub Sektor Otomotif & Komponen go publik di Bursa Efek Indonesia yaitu sebanyak 12 perusahaan. Teknik pengambilan sampel dilakukan melalui metode purposive sampling yang didasarkan pada beberapa pertimbangan atau kriteria tertentu. Kriteria yang digunakan adalah Perusahaan Sub Sektor Otomotif & Komponen yang telah go publik dan masih listing pada tahun 2011-2013. Analisis data dalam penelitian ini menggunakan regresi berganda Hasil penelitian menunjukkan bahwa earning per share relevan untuk mengukur suatu nilai perusahaan. Sedangkan nilai buku ekuitas juga relevan untuk mengukur nilai perusahaan. Berdasarkan hasil tersebut, maka investor dalam mengambil keputusan berinvestasi perlu mempertimbangkan nilai earning per share dan nilai buku per lembar saham hal ini penting untuk melakukan penilaian berapa perkiraan potensi pendapatan yang dapat diterima.

English Abstract

This study aims to analyze the influence of value relevance of earnings per share and book value of equity to the stock price of Sub Sector Automotive & Components companies listed on the Indonesia Stock Exchange. The population in this study is Sub Sector Automotive & Components go public companies in Indonesia Stock Exchange as many as 12 companies. The sampling was done through purposive sampling method based on several considerations or criteria. The criteria are the companies must be Sub Sector Automotive & Components companies that have gone public and listed in IDX from 2011 until 2013. The data in this study was analyzed using multiple regression The results showed that earnings per share is relevant to measure firm value. The book value of equity is relevant to measure firm value. Based on these results, investor needs to consider the value of earnings per share and book value of equity in making any investment decision because it is important to assess the potential revenue to be accepted.

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2015/171/051502690
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Budi Wahyono Wahyono
Date Deposited: 09 Apr 2015 10:55
Last Modified: 29 Oct 2021 06:05
URI: http://repository.ub.ac.id/id/eprint/107744
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