Pengaruh Earning Per Share (EPS) dan Degree Of Financial Leverage (DFL) terhadap Harga Saham pada Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh earning per share dan degree of financial leverage terhadap harga saham baik secara parsial maupun simultan pada perusahaan sektor industri barang konsumsi di Bursa Efek Indonesia (BEi). Jenis penelitian ini merupakan penelitian kausal dengan jumlah sampel sebanyak 15 perusahaan industri barang konsumsi selama periode 2010-2013 yang diambil berdasarkan teknik purposive sampling. Analisis data terlebih dahulu melakukan uji asumsi klasik dan selanjutnya dilakukan dengan uji koefisien korelasi dan determinasi, uji F, dan Uji t. Hasil penelitian menunjukkan bahwa secara simultan earning per share (EPS) dan degree of financial leverage (DFL) berpengaruh signifikan terhadap harga saham. Sedangkan secara parsial, penelitian ini menunjukkan bahwa earning per share (EPS) berpengaruh secara signifikan terhadap harga saham dan degree of financial leverage (DFL) tidak berpengaruh signifikan terhadap harga saham. This research aims to determine the effect of earnings per share and degree of financial leverage on share prices both partially and simultaneously in companies in the consumer goods industry sector on the Indonesia Stock Exchange (BEi). This type of research is causal research with a sample size of 15 consumer goods industry companies during the 2010-2013 period taken based on a purposive sampling technique. Data analysis first carried out the classical assumption test and then carried out the correlation and determination coefficient test, F test, and t test. The research results show that simultaneously earnings per share (EPS) and degree of financial leverage (DFL) have a significant effect on stock prices. Meanwhile, partially, this research shows that earnings per share (EPS) has a significant effect on stock prices and the degree of financial leverage (DFL) has no significant effect on stock prices.