PENGARUH EARNING PER SHARE DAN NILAI BUKU TERHADAP HARGA SAHAM PADA PT INDOCEMENT TUNGGAL PRAKARSA, Tbk. DAN ENTITAS ANAK

Abstract

Book value constitutes balance measure or net asset that results profit, meanwhile earning per share describe the lopsised of result from that asset. The purpose of this research is subject to be know EPS'S and book value’s influence to stock price on PT Indocement Tunggal Prakarsa, Tbk., in partially and also simultaneous. The method of this research is case study method. Data collecting method is using documentation study. The analysis technique used is descriptive statistic analysis, classic assuming test, bifilar linear regression, t-test and F-test.
Base this research’s result, can be concluded that EPS having significant influence to stock price, it pointed out by test result that points out the t-count 2,195 greater than t-table 2,101. Meanwhile book value points out there is no significant influence to stock price that pointed out by the t-count 0,431 smaller than t-table 2,101. On simultaneous test, EPS and Book Value show if there is significant level to stock price, it pointed out by value of F-count greater than F- table with level of significant as big as 74,7 percents. The suggestion that writer can give is the firm goes to increase the profit so EPS'S point increases, paying attention to book value change and profit allocating and also retained earning. Retained earning will increase equity and book value. It is done because investor assess the firm ability through equity and profit before do investment decision.