PENGARUH PEMILIHAN METODE PENILAIAN PERSEDIAAN DAN EARNING PER SHARE (EPS) TERHADAP PRICE EARNING RATIO (PER)STUDI PADA PERUSAHAAN DAGANG YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013
| Main Author: | ANGGUN, PERMATA HUSDA |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2015
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| Subjects: | |
| Online Access: |
http://scholar.unand.ac.id/14908/1/201508111054th_anggun%20permata%20husda.pdf http://scholar.unand.ac.id/14908/ |
Daftar Isi:
- This study aims to determine how to influence the selection of inventory valuation method ( FIFO or Average) and Earning Per Share ( EPS ) , to Price Earning Ratio ( PER ) on trading companies listed on the Indonesia Stock Exchange 2009-2013 period . Type of research is quantitative descriptive writer . Data used is secondary data , in the form of financial statements of companies . The method of data analysis is regression analysis using SPSS . Results from this study indicate election inventory valuation method ( FIFO or Average) and EPS simultaneously no significant effect on the PER based on test-f . Based on t test selection method of inventory valuation ( FIFO or Average ) significantly affects the PER . EPS whereas no significant effect on PER . Keywords: FIFO, Average, Earning Per Share, Price Earning Ratio, regression