PENGARUH LABA AKUNTANSI DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN RISIKO PERUSAHAAN SEBAGAI VARIABEL INTERVIENING PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS 100 PERIODE 2011-2015

Aerlangga Aerlangga
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引用次数: 1

Abstract

This study aims to determine the effect of accounting earnings and firm size on stock returns with company risk as an intervening variable. The sampling method used was purposive sampling, from the population of companies in the kompas index 100 period 2011-2015, several samples will be selected based on certain criteria. This study has a characteristic that is by measuring accounting profit and company size by regressing each variable with company risk and also measuring accounting profit and company size and company risk by regressing each variable with stock returns so that the sensitivity values of each variable will be generated. The research data was tested by classical assumptions by using multiple regression analysis techniques using spss 22 for windows.The results showed that accounting profit partially affects the company's risk, the size of the company has a significant influence on company risk, accounting profit does not have a significant effect on stock returns, firm size does not have a significant effect on company size. The test is based on a confidence level of 95%, and an error rate of 5%.
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警告账户和授权支出已导致授权风险工作,这是2011-2015年通用DEX 100期间对相关授权的可变干预
本研究旨在确定会计盈余和公司规模对股票回报的影响,公司风险是一个干预变量。所使用的抽样方法是有目的的抽样,从2011年至2015年期间kompas指数100的公司人群中,将根据某些标准选择几个样本。本研究的一个特点是,通过将每个变量与公司风险回归来衡量会计利润和公司规模,同时通过将每个自变量与股票收益回归来衡量会计师利润、公司规模和公司风险,从而产生每个变量的敏感性值。研究数据采用经典假设进行检验,采用spss 22 for windows软件进行多元回归分析。研究结果表明,会计利润部分影响公司的风险,公司规模对公司风险有显著影响,会计利润对股票收益率没有显著影响,企业规模对公司规模没有显著影响。该测试基于95%的置信水平和5%的错误率。
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