Cover Pengaruh Rasio Keuangan Terhadap Return Saham Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Tahun 20122014
SKRIPSI
PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM
PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR
DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2014
OLEH
ERICH DALAN ERSADA TARIGAN
090503312
PROGRAM STUDI STRATA 1 AKUNTANSI
DEPARTEMEN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
MEDAN
2015
DAFTAR ISI
DAFTAR ISI....................................................................................................
BAB I PENDAHULUAN .............................................................................
1.1. Latar Belakang Masalah ............................................................
1.2. Perumusan Masalah ...................................................................
1.3. Tujuan Penelitian .......................................................................
1.4. Manfaat Penelitian .....................................................................
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1
5
6
7
BAB II TINJAUAN PUSTAKA ..................................................................
2.1. Pengertian Pasar Modal dan Saham ...........................................
2.2. Jenis Saham ................................................................................
2.3. Investasi .....................................................................................
2.4. Rasio Keuangan .........................................................................
2.4.1. Rasio Profitabilitas ..........................................................
2.4.2. Rasio Likuiditas ...............................................................
2.4.3. Rasio Leverage ................................................................
2.4.4. Rasio Aktivitas ................................................................
2.4.5. Rasio Pasar ......................................................................
2.5. Return Saham .............................................................................
2.6. Penelitian Terdahulu ..................................................................
2.7. Kerangka Konseptual ................................................................
2.7.1. Pengaruh Rasio Profitabilitas terhadap Return Saham ...
2.7.2. Pengaruh Rasio Likuiditas terhadap Return Saham ........
2.7.3. Pengaruh Rasio Leverage terhadap Return Saham .........
2.7.4. Pengaruh Rasio Aktivitas terhadap Return Saham ........
2.7.5. Pengaruh Rasio Pasar terhadap Return Saham ..............
2.8. Rumusan Hipotesis ...................................................................
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BAB III METODE PENELITIAN ..............................................................
3.1. Jenis Penelitian...........................................................................
3.2. Tempat dan Waktu Penelitian ....................................................
3.3. Batasan Operasional ...................................................................
3.4. Definisi Operasional ..................................................................
3.5. Populasi dan Sampel ..................................................................
3.6. Jenis Data ...................................................................................
3.7. Metode Pengumpulan Data ........................................................
3.8. Teknik Analisis Data..................................................................
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BAB IV HASIL PENELITIAN DAN PEMBAHASAN .............................
4.1. Gambaran Umum Perusahaan....................................................
4.2. Data Penelitian ...........................................................................
4.3. Analisis Data Penelitian ..............................................................
4.4. Uji Asumsi Klasik ......................................................................
4.5. Uji Hipotesis ..............................................................................
4.6. Pembahasan................................................................................
BAB V KESIMPULAN DAN SARAN .........................................................
5.1. Kesimpulan ................................................................................
5.2. Keterbatasan Penelitian ...............................................................
5.3. Saran ...........................................................................................
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DAFTAR PUSTAKA .....................................................................................
LAMPIRAN....................................................................................................
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PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM
PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR
DI BURSA EFEK INDONESIA (BEI) TAHUN 2012-2014
OLEH
ERICH DALAN ERSADA TARIGAN
090503312
PROGRAM STUDI STRATA 1 AKUNTANSI
DEPARTEMEN AKUNTANSI
FAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS SUMATERA UTARA
MEDAN
2015
DAFTAR ISI
DAFTAR ISI....................................................................................................
BAB I PENDAHULUAN .............................................................................
1.1. Latar Belakang Masalah ............................................................
1.2. Perumusan Masalah ...................................................................
1.3. Tujuan Penelitian .......................................................................
1.4. Manfaat Penelitian .....................................................................
i
1
1
5
6
7
BAB II TINJAUAN PUSTAKA ..................................................................
2.1. Pengertian Pasar Modal dan Saham ...........................................
2.2. Jenis Saham ................................................................................
2.3. Investasi .....................................................................................
2.4. Rasio Keuangan .........................................................................
2.4.1. Rasio Profitabilitas ..........................................................
2.4.2. Rasio Likuiditas ...............................................................
2.4.3. Rasio Leverage ................................................................
2.4.4. Rasio Aktivitas ................................................................
2.4.5. Rasio Pasar ......................................................................
2.5. Return Saham .............................................................................
2.6. Penelitian Terdahulu ..................................................................
2.7. Kerangka Konseptual ................................................................
2.7.1. Pengaruh Rasio Profitabilitas terhadap Return Saham ...
2.7.2. Pengaruh Rasio Likuiditas terhadap Return Saham ........
2.7.3. Pengaruh Rasio Leverage terhadap Return Saham .........
2.7.4. Pengaruh Rasio Aktivitas terhadap Return Saham ........
2.7.5. Pengaruh Rasio Pasar terhadap Return Saham ..............
2.8. Rumusan Hipotesis ...................................................................
9
9
10
11
15
16
18
19
20
21
23
24
29
30
30
31
31
32
32
BAB III METODE PENELITIAN ..............................................................
3.1. Jenis Penelitian...........................................................................
3.2. Tempat dan Waktu Penelitian ....................................................
3.3. Batasan Operasional ...................................................................
3.4. Definisi Operasional ..................................................................
3.5. Populasi dan Sampel ..................................................................
3.6. Jenis Data ...................................................................................
3.7. Metode Pengumpulan Data ........................................................
3.8. Teknik Analisis Data..................................................................
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34
34
34
35
38
41
41
41
BAB IV HASIL PENELITIAN DAN PEMBAHASAN .............................
4.1. Gambaran Umum Perusahaan....................................................
4.2. Data Penelitian ...........................................................................
4.3. Analisis Data Penelitian ..............................................................
4.4. Uji Asumsi Klasik ......................................................................
4.5. Uji Hipotesis ..............................................................................
4.6. Pembahasan................................................................................
BAB V KESIMPULAN DAN SARAN .........................................................
5.1. Kesimpulan ................................................................................
5.2. Keterbatasan Penelitian ...............................................................
5.3. Saran ...........................................................................................
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46
49
50
52
56
61
64
64
65
66
DAFTAR PUSTAKA .....................................................................................
LAMPIRAN....................................................................................................
67
69