Faktor Yang Mempengaruhi Pengembalian Investasi Pada Equity Securities Pada Perusahaan Manufaktur Di Indonesia

Wira, Variyetmi (2012) Faktor Yang Mempengaruhi Pengembalian Investasi Pada Equity Securities Pada Perusahaan Manufaktur Di Indonesia. JURNAL AKUNTANSI & MANAJEMEN, 7 (1). pp. 1-13. ISSN 1858-3687

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Abstract

This research aims to determine the factors that affect the return on investments in equity securities. This study examines whether the profitability ratios, liquidity, leverage, growth rate (growth) and firm size (firm size) is a factor that may affect the return on investment. Investors basically want to increase the return on investment, such as dividends and capital gains. In this study focuses only dividends as a return. Profitability is measured by ROI and ROE, measured by the current liquidity ratio, leverage measured by debt equity ratio, growth measured by sales growth and firm size measured by the logarithm to the total assets owned by the company. Object of this study were manufacturing companies listed in Indonesia Stock Exchange that paid dividends in the period 2000 to 2007, and reported its financial statements ending on 31 December each year. This research resulted in that the rate of return on investments in the form of dividends to investors is influenced significantly and negatively associated with profitability ratios as measured by negative and significant ROI through leverage (debt) of investee companies. While the factors of profitability measured by return on equity, liquidity, growth and firm size had no significant.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Administrasi Niaga > Prog.Studi Administrasi Bisnis-D3 > Jurnal/Karya Ilmiah
ID Code:446
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:02 Nov 2016 08:09
Last Modified:08 Nov 2016 14:30

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