Pengaruh Laba Akuntansi dan Kewajiban Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia

Abstract

This study aims to determine the effect of accounting earnings and liabilities on stock prices in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The research method used in this study is a quantitative research method. The data analysis model uses multiple linear regression analysis through the classical assumption test, namely the data normality test, multicollinearity, heteroscedasticity test and autocorrelation. In this study, the authors used a sample of 11 companies through purposive sampling. The results showed that partially accounting profit has a significant effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange. Liabilities do not have a significant effect on share prices. and simultaneously (together) accounting earnings and liabilities have a significant effect on stock prices in manufacturing companies listed on the Indonesia Stock Exchange.

The Effect Of Capital Structure And Potential Bankruptcy On Share Prices In Building Construction Companies Listed On The Idx

“…According to Brigham & Houston, in the research of (Pratiwi et al, 2018), the application of signal theory to business people can explain how management informs investors about the company's future prospects. Because signals basically provide information, notes, or pictures of past, present and future circumstances for the survival of a…”