PENGARUH EARNING PER SHARE (EPS) DAN DIVIDEN PER SHARE (DPS) TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2013 - 2022
Abstract
The objective of this research is to find out how Earning Per Share (EPS) and Dividend Per Share (DPS) influence the stock price. With a total population od 24 samples in the Food and Beverage Sub-Sector Companies listed on the Indonesian Stock Exchange in 2013-2022. The data used in this study was processed from Indonesian Stock Exchange. With purposive sampling techniques, three companies with different criteria were obtained. Quantitative data is the type of data used in this research with secondary data sources. Data collection techniques are done with documentation techniques. The analytical techniques used are double regression, classical assumption test, t test, f test and determination coefficients. Based on the result obtained it can be concluded that partially Earning Per Share(EPS) has a negative and non-significant influence on the Share Price, it is proved that the test result of Tcount < Ttable is equal to (-1,288249 < 2,05183) with significant value (0,2095 > 0,05). Dividend Per Share (DPS) is partially influenced on the share price, this is proved by Tcount > Ttable is of amounts (4,452482 > 2,05183) with the significance value (0,0002 < 0,05). Simultaneously Earning Per Share (EPS) and Dividend Per Share (DPS) have an effect on the Stock Price of the Food and Beverage Sub-Sector Companies listed on the Indonesian Stock Exchange in 2013-2022, this is demonstrated by (Fcount 62,88552> Ftable 3,37) with the significant value of (0,000000<0,05).
References
Ainun, N. S & Edi, S. (2021). Pengaruh Deviden Per Share dan Net Profit Margin terhadap Harga Saham pada Perusahaan Manufaktur yang terdaftar di BEI periode 2017-2019.Jurnal Prosiding Akuntansi. 7(2).
Cristine, P. L. & Priski, S. (2020). Pengaruh Earning Per Share dan Return On Asset Terhadap Harga Saham pada PT. Sepatu Bata Indonesia Tbk. JIKB Unpam. 11(2a).63-71
Dede, A. R & Noneng, M. (2020). Pengaruh Earning Per Share dan Dividen Per Share terhadap Harga Saham (Survey pada PT Kimia Farma Tbk). Jurnal Perbankan dan Keuangan. 1(1).17-26
Farhah, N. & Ibnu, A. L (2021). Pengaruh Dividend Per Share dan Return On Equity serta Net Profit Margin Terhadap Harga Saham pada Perusahaan Sektor Property, Real Estate dan Building Construction yang terdaftar di Bursa Efek Indonesia. JEBM. 18(1). 63-71
Finola, K. R. & Widya, I. S. (2022). Pengaruh Return On Asset dan Earning Per Share Terhadap Harga Saham PT. Sepatu Bata Tbk Periode 2012-2021. Jurnal Ilmiah Swara Manajemen Unpam. 2(4). 393-404.
Haryoko, Ugeng Budi, et al. (2020). Analisis Rasio Likuiditas dan Rasio Profitabilitas Sebagai Alat Ukur Kinerja KeuanganPada PT Pelat Timah Nusantara, Tbk. Jurnal Ilmiah Feasible: Bisnis, Kewirausahaan & Workshop, 2: 71-82.
Kusjono, G. & Arianti, F. (2021). Pengaruh Return On Asset dan Earning Per Share Terhadap Harga Saham pada PT. Bank Central Asia Tbk Periode 2010-2019. Jurnal Dirupsu Bisnis Unpam. 4(6). 541-550
Laras, Y. S & Adji, W. (2021). Pengaruh Debt To Equity Ratio dan Earning Per Share terhadap Harga Saham PT. Bukit Asam Tbk Periode 2010-2019. Jimawa unpam. 1(2). 90-96
Lutfi, A. I. , Anita, W. & Rosa, N. F. (2021) Pengaruh Net Profit Margin, Price To Book Value dan Dividend Per Share terhadap Harga Saham pada Perusahaan indeks LQ45. Jurnal Akuntansi dan Ekonomi. 6(3).
Noviyani, I. (2018). Pengaruh Profitabilitas dan Solvabilitas Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi (Studi Empiris Pada Sektor Pertambangan Yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016) (Doctoral Dissertation, Perpustakaan Fakultas Ekonomi dan Bisnis Unpas Bandung).
Nurjanah, I. (2021). Pengaruh Earning Per Share dan Dividen Per Share terhadap Harga Saham. Jurnal Riset Akuntansi. 1(2). 76-81.
Oktavian, R. (2019). Pengaruh Earning Per Share dan Dividen Per Share terhadap Harga Saham PT Wijaya Karya (Persero) Tbk. Jurnal Sekuritas Unpam. 2(2)
Tamara, I. S. & Isbandini, V. (2021). Pengaruh Return On Asset, Total Asset Turnover, Price Earning Ratio dan Dividend Per Share Terhadap Harga Saham (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Pertambangan yang Terdaftar di BEI Periode 2015-2019. Jurnal Ekonomi dan Manjemen Teknologi. 5(1). 1-9
Yusdianto (2022). Pengaruh Earning Per Share (EPS) dan Dividen Per Share (DPS) Terhadap Harga Saham Perusahaan Sektor Konsumsi Yang Terdaftar Di BEI Periode 2015-2020. Ikraith-Ekonomika. 5(1)
