Tinjauan Literatur Mengenai Hubungan Antara Earnings dengan Return Saham

Sari, Nurlina, Dr. Ertambang Nahartyo, M.Sc., Ak.

2007 | Skripsi | S1 Extention - Accounting

The Purpose of the Literature Pertaining to the Relationship between Earnings and Stock Price and Return Investors have the most importance toward information gathered in the financial report to estimate future return. The previous research which was testing the relationship between earnings and stock price and return conveyed still inconsistent result. This motivates the author to obtain more information by reviewing and analyzing research articles pertaining to how much information that earnings have within the relationship with the return and price of stock. By reviewing and analyzing, the author expects to gain addition information toward the relationship between earnings and stock price and return, and also to find out how the direction or tendency of the analysis result will be, will it support or be in opposition to the previous research. From some of the articles being collected and reviewed, the author found out that most of researches have the tendency to support the conclusion that earnings have significant relation or influence toward price and return of stock. Keyword: Earnings, Stock Return, Stock Price

Kata Kunci : Earnings, Stock Return, Stock Price, Harga Saham, Return Saham, Pasar Modal