Pengaruh Faktor Fundamental Perusahaan Terhadap Beta Saham dan Beta Akuntansi, Tinjauan Proxy Financial Leverage, Current Ratio, Asset Growth, dan Firm Size  

Oleh:

Riyadi, Sugeng ; Febriana, Sartika

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 1 no. 1 (May 2006), page 82-104.
Topik: FINANCIAL; fundamental analysis; systematic risk; accounting beta; beta security; size; financial leverage; current ratio; asset growth
Fulltext: 6_Beta _Sugeng_.pdf (213.78KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This research is testing the effects of companies 'fundamental factor which is uses proxy variable financial leverage, current ratio, asset growth, and firm size for beta securities and accounting beta. This study investigates the phenomena of systematic risk which covers sixteen (16) basic and chemicals industry for years 2002. - 2004 which registered at Jakarta Stock Exchange. The research theories are: (1) grand theory are financial accounting theory and financial management, (2) middle range theory is investment theory, and (3) application theory is portfolio theory. Based on the earlier research, the financial leverage, current ratio, asset growth, and size 's variables is the independent variables that known consistent effecting significantly for beta securities. The differences of this research are using the accounting beta as the dependent variable. The calculated by SPSS with multiple regression shows that the R square for first hypothesis resulted 0.8% and 16.1% for second one. There is no significant between independent and dependent variable which is securities beta on first hypothesis, and the other side only financial leverage that significantly positive 's effect for the accounting beta.

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