Skripsi
Analisis informasi kinerja keuangan terhadap return saham pada perusahaan manufaktur yang listing di Bursa Efek Indonesia tahun 2004-2007 / Murtiningtyas Nuswantari
Abstrak
ABSTRACT Nuawantari Murtiningtyas. 2009. The Analysis of Financial Performance on The Share Return on Manufacture Company Listed in Bursa Efek Jakarta in the Period of 2004-2007.Thesis. Management Departement Study Program S1 Management Economy Faculty State University of Malang. Advisors (I) Drs. Mugianto S.E. M.Si. (II) Yuli Soesetio S.E. M.M. Keywords Financial Performance and Share Return Financial report is a main device for a company to report the accounting information to the out side party of the company. Financial report is arranged to provide information related to financial position performance and financial position change that is useful for several parties to make an economic decision. The information about financial position report financial position change and performance are significantly needed to evaluate the ability of the company in resulting cash (equal cash) and time ad certainty of the result. The population in this study is all of companies in manufacturing company industry group listed in BEI period 2004-2007 for about 144 companies. The sample determination uses layer sample random thus it results 30 sample companies. The data used in this study was secondary data. It was the financial report of sample company and annual share price. The analysis technique used in this study was double regression analysis technique. The result of the study showed that variables consisting of Current Ratio Debt Equity Ratio Return on Equity Price Earning per Share Earning per Share significantly influence the share return. Meanwhile the variable of Net Profit Margin Operational cash Flow Investment Cash Flow and Fund Cash Flow did not significantly influence the share return. The most dominant variable that significantly influences the share return was Return on Equity. It is suggested that the next study uses return after the financial report are published. While investors are supposed to analyze the decision carefully in investing their capital and esteem the risk of the decision. For companies it is suggested that they do careful analysis in determining the steps that are used to determine the policies in the company.