Pengaruh Struktur Aset, Market Value Added (MVA), Debt To Equit Ratio (DER), Serta Earning Per Share (EPS), Terhadap Harga Saham Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia (BEI) Pada Tahun 2017 â€“ 2021

Vallen Aprilia Tehja; Angeline Yangness; Wirda Lilia; Wenny Anggeresia Ginting

doi:10.31539/costing.v7i1.6516

Vallen Aprilia Tehja Universitas Prima Indonesia
Angeline Yangness Universitas Prima Indonesia
Wirda Lilia Universitas Prima Indonesia
Wenny Anggeresia Ginting Politeknik Negeri Manado

DOI: https://doi.org/10.31539/costing.v7i1.6516

Abstract

This study aims to determine the effect of Asset Structure, Market Value Added (MVA), Debt to Equity Ratio (DER), and Earning Per Share (EPS), on Stock Prices in Property Companies Listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. This study uses quantitative data types and the research population to be used in the study are property companies listed on the Indonesian stock exchange (bei) in 2017 - 2021 as many as 32 companies with a research sample of 160 samples. The results of the study partially show that Asset Structure has an influence on Stock Price by having a tcount value (0.208) > ttable (1.97529) with a significant level of 0.033 <0.05, Market Value Added has an influence on Stock Price by having a tcount value (5. 877) > t table (1.97529), Debt to Equity Ratio has no effect on Stock Price by having tcount (0.217) < t table (1.97529) with a significant level of 0.828 < 0.05, Earning Per Share has an influence on Stock Price by having tcount (4. 757) > ttable (1.97529) with a significant level of 0.000 < 0.05 and Asset Structure, Market Value Added, Debt to Equity Ratio and Earnings Per Share have an effect and significant on Stock Prices by having Fcount (5.527) > Ftable (2.43) with a significance of 0.000 < 0.05.

Keywords: Asset Structure, Market Value Added, Debt to Equity Ratio, Earning Per Share (EPS) and Stock Price.

References

Erniwati Madya, and Yana Fajriah. 2021. â€œPengaruh Struktur Aktiva Dan Ukuran Perusahaan Terhadap Harga Saham Pada Perusahaan Sub Sektor Farmasi Di Bursa Efek Indonesiaâ€. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 14(0), 231-243.
Indah, D. R., & Parlia, P. (2017). Pengaruh Earning Per Share Terhadap Harga Saham Pada PT. Bank Mega Tbk. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 01(01), 72-81
Munggaran, A., Mukaram, M. & Sarah, I. (2017). Pengaruh Earning Per Share (Eps) terhadap Harga Saham (Kasus pada Perusahaan Sektor Property, Real Estate, And Building Construction yang Terdaftar di Bursa Efek Indonesia Periode 2011-2015). Jurnal Riset Bisnis dan Investasi, 03(02), 01-10.
Octaviany, W., Prihatni, R. & Muliasari. (2021). Pengaruh Economic Value Added, Market Value Added, Likuiditas, dan Ukuran Perusahaan terhadap Harga Saham. Jurnal Akuntansi, Perpajakan dan Auditing. 02(01), 89-108.
Rivandi, M. & Lasmidar. (2021). Pengaruh Struktur Aktiva dan Profitabilitas Terhadap Harga Saham. Jurnal Riset Akuntansi dan Profitabilitas terhadap Harga Saham, 03(02), 81-92.
Siregar, Q., Nuraisah, N. & Simatupang, J. (2020). Pengaruh Return On Assets, Debt To Equity Ratio, Dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Aneka Industri Yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020. Prosiding Seminar Nasional Kewirausahaan, 02(01), 25-35.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Syahfril, A. & Asmi. (2021). Pengaruh Struktur Aset, Profitabilitas, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Manufaktur di Sektor Industri Barang dan Konsumsi. Jurnal Akuntansi Berkelanjutan Indonesia, 04(01), 93-102.
Udiyana, I. B., Astini, N. N., Parta, I. & Laswita, N. K. (2022). Economic Value Added (EVA) and Market Value Added (MVA) Implications on Stock Returns. Jurnal Ekonomi & Bisnis, 09(01), 15-22.
Yunus, Y. & Simamora, S. C. (2021). Pengaruh Debt To Equity Ratio Dan Profitability Ratio Terhadap Harga Saham Pada Bank Bumn. Jurnal Inovatif Mahasiswa Manajemen, 02(01), 55-65.