DAFTAR ISI

HALAMAN SAMPUL LUAR SKRIPSI ..................................................... i

HALAMAN SAMPUL DALAM SKRIPSI.................................................. ii
HALAMAN JUDUL SKRIPSI ..................................................................... iii
HALAMAN PENGESAHAN TIM PENGUJI ............................................. iv
HALAMAN PERNYATAAN ...................................................................... v
DAFTAR RIWAYAT HIDUP...................................................................... vi
KATA PENGANTAR .................................................................................. vii
DAFTAR ISI ................................................................................................. x
DAFTAR TABEL ......................................................................................... xii
DAFTAR GAMBAR .................................................................................... xiii
DAFTAR LAMPIRAN ................................................................................. xiv
ABSTRAK .................................................................................................... xv
ABSTRACT .................................................................................................... xvi
BAB 1 : PENDAHULUAN ......................................................................... 1
1.1 Latar Belakang ..................................................................................... 1
1.2 Rumusan Masalah ................................................................................ 4
1.3 Tujuan Penelitian ................................................................................. 4
1.4 Manfaat Penelitian ............................................................................... 4
1.5 Ruang Lingkup Penelitian .................................................................... 6

BAB 2 : TINJAUAN TEORITIS ............................................................... 7

2.1 Laporan Keuangan ............................................................................... 7
2.1.1 Laporan Keuangan ...................................................................... 7
2.1.2 Earning Per Share........................................................................ 9
2.1.3 Debt Equity Ratio ........................................................................ 12
2.1.4 Current Ratio ............................................................................... 14
2.1.5 Harga Saham Perusahaan ............................................................ 16
2.1.6 Penelitian Terdahulu ................................................................... 17
2.2 Rerangka Konseptual ........................................................................... 18
2.3 Pengambangan Konseptual .................................................................. 19
2.3.1 Pengaruh Earning Per Share Terhadap Harga Saham ................. 19
2.3.2 Pengaruh Debt Equity Ratio Terhadap Harga Saham ................. 19
2.3.3 Pengaruh Current Ratio Terhadap Harga Saham ........................ 20

BAB 3 : METODE PENELITIAN............................................................. 21

3.1 Jenis Penelitian dan Gambaran dari Populasi (Objek) ......................... 21
3.1.1 Jenis Penelitian ............................................................................ 21
3.1.2 Gambaran dari Populasi (Objek) Penelitian ................................ 21
3.1.3 Teknik Pengambilan Sampel....................................................... 22
3.2 Teknik Pengumpulan Data ................................................................... 24
3.2.1 Jenis Data .................................................................................... 25
3.2.2 Sumber Data ................................................................................ 25
3.3 Variabel dan Definisi Operasional Variabel ........................................ 26
3.3.1 Klasifikasi Variabel ..................................................................... 26

x
 3.3.2 Variabel Dependen (Terikat)....................................................... 26
3.3.3 Variabel Independen (Bebas) ...................................................... 26
3.4 Teknik Analisis Data ............................................................................ 28
3.4.1 Analisis Regresi Linier Berganda ............................................... 28
3.4.2 Uji Asumsi Klasik ....................................................................... 28
3.4.3 Uji Kelayakan Model .................................................................. 31
3.4.4 Pengujian Hipotesis (Uji t) .......................................................... 32

BAB 4 : HASIL PENELITIAN DAN PEMBAHASAN ........................... 33

4.1 Hasil Penelitian .................................................................................... 33
4.1.1 Sejarah Singkat Perusahaan Food and Beverages ....................... 33
4.1.2 Deskripsi Variabel Penelitian ...................................................... 37
4.1.3 Analisis Regresi Linier Berganda ............................................... 42
4.1.4 Uji Asumsi Klasik ....................................................................... 43
4.1.5 Uji Kelayakan Model .................................................................. 47
4.2 Pembahasan .......................................................................................... 50
4.2.1 Pengaruh Earning Per Share Terhadap Harga Saham ................. 50
4.2.2 Pengaruh Debt Equity Ratio Terhadap Harga Saham ................. 50
4.2.3 Pengaruh Current Ratio Terhadap Harga Saham ........................ 51

BAB 5 : PENUTUP
5.1 Simpulan .............................................................................................. 52
5.2 Keterbatasan ......................................................................................... 52
5.3 Saran..................................................................................................... 53

JADWAL PENELITIAN............................................................................ 55
DAFTAR PUSTAKA .................................................................................. 57
 DAFTAR TABEL

Tabel Halaman

1. Harga Saham Tiap Perusahaan Periode 2017-2021 .......................... 3

2. Penelitian Terdahulu ......................................................................... 17
3. Daftar Perusahaan Sektor Food and Beverage .................................. 22
4. Kriteria Sampel ................................................................................. 23
5. Daftar Perusahaan yang Digunakan Sebagai Populasi...................... 24
6. Earning Per Share (EPS) tiap Perusahaan Periode 2017 – 2021 ....... 38
7. Debt Equity Ratio (DER) tiap perusahaan periode 2017 – 2021 ...... 39
8. Current Ratio(CR) tiap perusahaan periode 2017– 2021 .................. 40
9. Harga saham tiap perusahaan periode 2017-2021 ............................ 41
10. Hasil Uji Analisis Regresi Linier Berganda ...................................... 42
11. One-Sample Kolmogorov-Smirnov Test .......................................... 44
12. Hasil Uji Multikolinearitas ................................................................ 45
13. Hasil Uji Autokorelasi....................................................................... 46
14. Hasil Uji Kelayakan Model............................................................... 48
15. Hasil Uji Koefisien Determinasi ....................................................... 48
16. Hasil Uji Hipotesis ............................................................................ 49

xii
 DAFTAR GAMBAR

Gambar Halaman

1. Rerangka Konseptual ........................................................................ 18

2. Uji Normalitas ................................................................................... 44
3. Uji Heteroskedastisitas ...................................................................... 47

xiii
 DAFTAR LAMPIRAN

Lampiran Halaman

1. Harga Saham ..................................................................................... 60

2. Perhitungan Earning Per Share (EPS) ............................................... 61
3. Perhitungan Debt Equity Ratio (DER).............................................. 63
4. Hasil Perhitungan Current Ratio (CR) .............................................. 65
5. Hasil Uji Analisis Linier Berganda ................................................... 67
6. Hasil Uji Normalitas ......................................................................... 67
7. Grafik Uji Normalitas ....................................................................... 68
8. Hasil Uji Multikolinearitas ................................................................ 68
9. Uji Autokorelasi ................................................................................ 68
10. Hasil Uji Heteroskedastisitas ............................................................ 68
11. Hasil Uji Statistik F ........................................................................... 70
12. Hasil Uji Koefisien Determinasi (R2) ............................................... 70
13. Hasil Uji Hipotesis (Uji t) ................................................................. 70

xiv
 ABSTRAK

Penelitian ini bertujuan untuk menguji pengaruh Earning Per Share, Debt
Equity Ratio, dan Current Ratio terhadap harga saham perusahaan Food and
Beverages yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2021.
Populasi pada penelitian sebanyak 22 perusahaan Food and Beverages di
BEI. Diperoleh sampel perusahaan sebanyak 8 perusahaan dengan menggunakan
metode purposive sampling yaitu pemilihan sampel dengan kriteria yang telah
ditentukan. Metode analisis yang digunakan adalah analisis regresi linier berganda
dengan menggunakan aplikasi SPSS (Statistic Product and Service Solution) versi
26.
Hasil penelitian ini menunjukkan bahwa Earning Per Share dan Debt
Equity Ratio berpengaruh positif dan signifikan terhadap harga saham perusahaan,
Current Ratio berpengaruh negatif dan tidak signifikan terhadap harga saham.

Kata Kunci : Earning Per Share, Debt Equity Ratio, Current Ratio, Harga
Saham.

xv
xvi