ANALISIS SENSITIVITAS (ERC) PERGERAKAN HARGA SAHAM TERHADAP INFORMASI LABA DAN RUGI PADAPERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA.

Fatmawati, Elyse (2012) ANALISIS SENSITIVITAS (ERC) PERGERAKAN HARGA SAHAM TERHADAP INFORMASI LABA DAN RUGI PADAPERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

The aim of this study was to analyze the sensitivity (ERC) stock price movement (stock return) to the profit and losses information on the company’s manufacturing in Indonesia Stock Exchange. The object of this study is a company engaged in Manufacturing sector industry’s since 2008 to 2010 and companies reported financial statements have been EPS value information and inform to public in April of each year, the sample of this study consists of 110 companies and the statistical methods use are simple correlation and simple regression liniear analysis. The results of this study provide the results that the company or companies that have negative earnings have high levels of correlation and sensitivity level (earnings response coefficient) is weak compared to companies that have positive earnings for stock returns, the results support previous studies, particularly research on the Stock Securities Indonesia Keyword : Return Saham, Earnings Per Share postitif, Earnings Per Share negatif, Earnings Response Coefficient. Tujuan dari penelitian ini adalah untuk menguji analisis sensitivitas (ERC) pergerakan harga saham (return saham) terhadap informasi laba dan rugi pada perusahaan Manufaktur di Bursa Efek Indonesia. Objek penelitian ini adalah perusahaan yang bergerak dalam sektor industri Manufaktur dengan periode penelitian dari tahun 2008 sampai 2010, dimana perusahaan melaporkan laporan keuangan yang sudah mempunyai informasi EPSnya dan di informasikan ke publik pada bulan April setiap tahunnya. Jumlah sampel penelitaan sebanyak 110 perusahaan, dan metode statistik yang digunakan adalah analisa korelasi sederhana dan Regresi liniear sederhana. Hasil dari penelitian ini memberikan hasil bahwa perusahaan atau emiten yang memiliki earnings negatif memiliki tingkat korelasi dan tingkat sensitivitas (earning response coefficient) yang lemah dibandingkan dengan perusahaan yang memiliki earnings positif terhadap return saham, hasil ini mendukung penelitian-penelitian sebelumnya, khususnya penelitian di Bursa Efek Indonesia Kata Kunci : Return Saham, Earning Per Share positif, Earning Per Share negatif, Earnings Response Coefficient

Item Type: Thesis (S2)
Call Number CD: CDT-551-12-059
Call Number: TM/51/13/084
NIM/NIDN Creators: 55109120009
Uncontrolled Keywords: Return Saham, Earnings Per Share postitif, Earnings Per Share negatif, Earnings Response Coefficient, Return Saham, Earning Per Share positif, Earning Per Share negatif, Earnings Response Coefficient, mku, manajemen keuangan
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Pascasarjana > Magister Manajemen
Depositing User: Admin Perpus UMB
Date Deposited: 15 Jan 2013 11:19
Last Modified: 12 Jul 2022 04:27
URI: http://repository.mercubuana.ac.id/id/eprint/15003

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