RELEVANSI NILAI LEVERAGE, DIVIDEN, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016

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Published: Feb 27, 2018

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Authors

Ericson Wijaya, Amelia Sandra
Bisnis dan Informatika kwik Kian Gie

Issue
Vol. 7 No. 1 (2018): Jurnal Akuntansi, Vol. 7 No. 1, Edisi Februari 2018

Section
Articles

Author Biography

Ericson Wijaya, Amelia Sandra, Bisnis dan Informatika kwik Kian Gie

Program Studi Akuntansi

Article Details

How to Cite
Wijaya, Amelia Sandra, E. (2018). RELEVANSI NILAI LEVERAGE, DIVIDEN, DAN PROFITABILITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2014-2016. Jurnal Akuntansi, 7(1). https://doi.org/10.46806/ja.v7i1.458

Abstract

Financial statements that have good value relevance can be a benchmark for an enterprise's value increase that can increase stock prices. Accounting information in the form of financial statements is expected to describe the actual condition of the company. Accounting information such as financial statement hopefully can describe the actual condition of the company.This research aims to analyze the influence of the value relevance of accounting information contained in leverage, dividend, and profitability to stock prices. Clean surplus theory is talking about predicting and analyzes function of financial statement. Market efficient theory is talking about quality of the information itself. And signaling theory is talking about how the information impacts the community. The object of this study was 25 companies who registered in manufacturing industries that listed at Indonesia Stock Exchange for the year 2014-2016. Tools that be used for data analysis in this research are pooling, classical assumption, statistic descriptive test, F-test, t-test, and coefficient determination of R square by using SPSS 20.0 . This research shows that leverage doesn’t have a value relevance to the share price, dividend doesn’t have a value relevance to the share price, and profitability has a value relevance to the share price.

 Keyword : Value Relevance, Leverage, Dividend, Profitability