PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES DI BURSA EFEK INDONESIA (BEI)

The purpose of this research was to determine the effects of current ratio, debt to equity ratio, return on asset, and price to book value variables on stock’s return at a food and beverages company in Indonesia Stock Exchange the time period 2009-2012. This research uses multiple regression analysis. The results of this research using the F test and showed that current ratio, debt to equity, return on asset, price to book value are simultaneous significantly influence stock’s return. The t test showed that (1) CR has negative and not significant influence on stock’s returns (2) DER has negative and not significant influence on stock’s returns (3) ROA has positive significant effect on stock’s return (4) PBV has negative and not significant influence on stock’s returns. Keywords : Current Ratio, Debt to Equity, Return on Asset, Price to Book Value, and stock’s return