SIFA FAUZIAH, . (2017) PENGARUH BANKRUPTCY RISK, FIRM SIZE DAN BOOK-TO-MARKET PERUSAHAAN TERHADAP SUBSEQUENT RETURN. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh bankruptcy risk, firm size dan book-to-market perusahaan terhadap subsequent return. Variabel dependen berupa subsequent return yang merupakan rata-rata return dalam setahun pada periode selanjutnya yang perhitungannya dimulai dari bulan juli sampai juni. Sedangkan untuk variabel independen berupa bankcruptcy risk yang diukur dengan metode Altman Z-score, firm size yang diukur dengan total assets perusahaan, serta book-to-market yang merupakan perbandingan antara nilai buku ekuitas perusahaan dengan nilai pasar ekuitas perusahaan. Data yang digunakan berupa data sekunder dengan populasi perusahaan sub sektor Property and Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Pusposive sampling digunakan sehingga sampel yang digunakan dalam penelitian ini sebanyak 31 perusahaan sub sektor Property and Real Estate. Penelitian ini menggunakan metode analisis regeresi linear berganda untuk menguji hipotesis degan menggunakan SPSS 22. Dari hasil analisis yang dilakukan dalam penelitian ini membuktikan bahwa bankruptcy risk dan firm size secara parsial berpengaruh negatif dan signifikan terhadap subsequent return. Sedangkan book-to-market perusahaan secara parsial tidak berpengaruh terhadap subsequent return. This research aimed to examine the effect of bankruptcy risk, firm size and book-to-market firm on subsequent return. In this research, the dependent variable is subsequent retutn that average return within a year in the next period whose calculations start from July to June Whereas for the independent variables such as bankcruptcy measured by Altman Z-score, firm size measured by total assets and book-to-market which is a comparison between book value of the company’s equity and market value of the company’s equity. The data used are secondary data with the population of sub sector companies property and real estate listed in Indonesia Stock Exchange in 2013-2015. With purposive sampling method, 31 companies sub sector property and real estate were chosen as sample. This research uses multiple regression method to test the hypothesis with the help of SPSS 22. From the results of analysis conducted in this study proves that bankruptcy risk and firm size partially have a negative and significant effect on subsequent return. Meanwhile, book-to-market firm partially have no effect on subsequent return.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Additional Information: | 1. Yunika Murdayanti, SE., M.Si., M.Ak. 2. Diena Noviarini, SE,MMSi |
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Divisions: | FE > S1 Akuntansi |
| Depositing User: | sawung yudo |
| Date Deposited: | 07 Feb 2022 03:56 |
| Last Modified: | 07 Feb 2022 03:56 |
| URI: | http://repository.unj.ac.id/id/eprint/22358 |
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