Pengaruh Laba Akuntansi, Profitabilitas, Economic Value Added Terhadap Harga Saham Pada Perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) Pada Tahun 2011 - 2013
ABSTRAK
PENGARUH LABA AKUNTANSI, PROFITABILITAS, DAN ECONOMIC
VALUE ADDED (EVA) TERHADAP HARGA SAHAM PERUSAHAAN REAL
ESTATE DAN PROPERTI YANG TERDAFTAR DI BURSA
EFEK INDONESIA PERIODE 2011-2013
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh laba
akuntansi, profitabilitas, dan economic value added terhadap harga saham
perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia periode
2011-2013. Penelitian ini merupakan penelitian asosiatif kausal dengan jumlah
sampel 32 perusahaan yang diambil menggunakan metode purposive sampling.
Hasil penelitian menunjukkan bahwa secara simultan, laba akuntansi,
profitabilitas, dan economic value added berpengaruh positif dan signifikan
terhadap harga saham. Secara parsial, hanya profitabilitas yang berpengaruh
positif dan signifikan terhadap harga saham. Sedangkan laba akuntansi dan
economic value added berpengaruh positif namun tidak signifikan.
Kata Kunci : Harga saham, laba akuntansi, profitabilitas, economic value added.
Universitas Sumatera Utara
ABSTRACT
EFFECT OF ACCOUNTING PROFIT, PROFITABILITY, AND ECONOMIC
VALUE ADDED TO STOCK PRICE OF REAL
ESTATE AND PROPERTY COMPANIES LISTED ON
INDONESIAN STOCK EXCHANGE 2011-2013
This research aim is to analyze the effect of accounting profit,
profitability, and economic value added to stock price of real estate and property
companies listed on IDX period 2011-2013. this is an associative causal research
with number of samples of 32 companies, taken using purposive sampling
method. Research shows that simultaneously that accounting profit, profitability,
and economic value added are affecting positively and significantly to stock price,
however accounting profit and economic value added are affecting positively but
not significantly to stock price.
Keyword :
Stock Price, Accounting Profit, Profitability, And Economic Value
Added.
Universitas Sumatera Utara
PENGARUH LABA AKUNTANSI, PROFITABILITAS, DAN ECONOMIC
VALUE ADDED (EVA) TERHADAP HARGA SAHAM PERUSAHAAN REAL
ESTATE DAN PROPERTI YANG TERDAFTAR DI BURSA
EFEK INDONESIA PERIODE 2011-2013
Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh laba
akuntansi, profitabilitas, dan economic value added terhadap harga saham
perusahaan real estate dan properti yang terdaftar di Bursa Efek Indonesia periode
2011-2013. Penelitian ini merupakan penelitian asosiatif kausal dengan jumlah
sampel 32 perusahaan yang diambil menggunakan metode purposive sampling.
Hasil penelitian menunjukkan bahwa secara simultan, laba akuntansi,
profitabilitas, dan economic value added berpengaruh positif dan signifikan
terhadap harga saham. Secara parsial, hanya profitabilitas yang berpengaruh
positif dan signifikan terhadap harga saham. Sedangkan laba akuntansi dan
economic value added berpengaruh positif namun tidak signifikan.
Kata Kunci : Harga saham, laba akuntansi, profitabilitas, economic value added.
Universitas Sumatera Utara
ABSTRACT
EFFECT OF ACCOUNTING PROFIT, PROFITABILITY, AND ECONOMIC
VALUE ADDED TO STOCK PRICE OF REAL
ESTATE AND PROPERTY COMPANIES LISTED ON
INDONESIAN STOCK EXCHANGE 2011-2013
This research aim is to analyze the effect of accounting profit,
profitability, and economic value added to stock price of real estate and property
companies listed on IDX period 2011-2013. this is an associative causal research
with number of samples of 32 companies, taken using purposive sampling
method. Research shows that simultaneously that accounting profit, profitability,
and economic value added are affecting positively and significantly to stock price,
however accounting profit and economic value added are affecting positively but
not significantly to stock price.
Keyword :
Stock Price, Accounting Profit, Profitability, And Economic Value
Added.
Universitas Sumatera Utara