PENGARUH RETURN ON ASSET DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR HOTEL, RESTORAN DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abstract

Penelitian ini bertujuan untuk memperoleh temuan eksplanatif yang teruji tentang (1) pengaruh Return On Asset (ROA) dan Earning Per Share (EPS) secara simultan terhadap Return Saham, (2) pengaruh Return On Asset (ROA) dan Earning Per Share (EPS) secara parsial terhadap Return Saham. Desain penelitian yang digunakan yaitu kuantitatif kausal. Subjek penelitian adalah Perusahaan sub sektor Hotel, Restoran dan Pariwisata yang terdaftar di Bursa Efek Indonesia 2014 - 2015, dan objek penelitian adalah Return On Asset (ROA), Earning Per Share (EPS) dan Return Saham. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan regresi liniear berganda. Hasil penelitian menunjukkan bahwa (1) Return On Asset (ROA) dan Earning Per Share (EPS) secara simultan berpengaruh signifikan terhadap Return Saham sebesar 71,8%, (2) Return On Asset (ROA) secara parsial berpengaruh positif dan signifikan terhadap Return Saham sebesar 68,9%, dan Earning Per Share (EPS) secara parsial berpengaruh positif dan signifikan terhadap Return Saham sebesar 45,1%.
Kata Kunci : ROA, EPS, dan Return Saham

The purpose of this research to obtain explanative findings about (1) the effect of Return On Asset (ROA) and Earning Per Share (EPS) simultaneously towards Stock Return, (2) the effect of Return On Asset (ROA) and Earning Per Share (EPS) partially towards Stock Return. The research design used was quantitative causal. The research subject was sub sector Hotel, Restaurant, and Tourism companies listed on the Indonesia Stock Exchange 2014 - 2015, and the research object were Return On Asset (ROA), Earning Per Share (EPS), and Stock Return. The data was obtained by documentation technique, and it’s analyzed by multiple linear regression. The result of this research showed that (1) Return On Asset (ROA) and Earning Per Share (EPS) simultaneously had significant effect towards Stock Return amounted 71,8%, (2) Return On Asset (ROA) partially had positive significant effect towards Stock Return amounted 68,9%, and Earning Per Share (EPS) partially had positive significant effect towards Stock Return amounted 45,1%.
keyword : ROA, EPS and Stock Return