Pengaruh Residual Income dan Intensity Capital Terhadap Return Saham pada Perusahaan Food and Baverages yang Terdaftar di Bursa Efek Indonesia

Abstract

The company's goal is to maximize owner's wealth (shareholders), which is reflected in various performance measures, where the company's performance is the basis of the company's success. Companies that want to survive and continue to grow always need capital to finance the company's operational activities. Investors will be interested in investing in a company that will pay attention to the benefits they will receive through stock returns. One indicator to assess the profit condition of a company is by looking at the value of residual income and intensity capital. This study aims to determine the effect of each and simultaneous research variables namely residual income and intensity capital on stock returns. The research sample was taken by purposive sampling method using 12 food and beverages companies listed on the Indonesia Stock Exchange, the data analysis used in this study was multiple regression analysis. The results showed that variable intensity capital has an effect on stock returns. The residual income variable has no effect on stock returns. Variable residual income and intensity capital simultaneously affect stock returns.