PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013

The presence of the Indonesian capital market is characterized by the number of investors who
began to invest their shares in the food and beverage industry. The rapid development of the food
and beverage sector is followed by the high demand for the needs of the community, thus
making the food and beverage company investors require funding from external sources. Funds
from external sources can be obtained via the capital markets. This study aimed to analyze the
influence of financial performance as measured by EPS, ROE, and DER to return stock at food
and beverage companies listed on the Stock Exchange 2009-2013. Data obtained from ICMD
(Indonesian Capital Market Directory) with the period of 2009-2013. The study population was
16 companies and a total sample of seven companies with a purposive sample passing phase.
Analysis techniques will be used in this research is multiple linear regression to obtain a
comprehensive picture of the relationship between the variables and the other variables. The
results showed that jointly financial performance as measured by EPS, ROE, and DER
significant effect on stock returns on food and beverage companies the 2009-2013 period, but
based on testing by variable partial financial performance as measured by EPS, ROE, and DER
variable EPS positive and significant effect on stock returns while ROE and DER variable has no
significant effect on stock returns on food and beverage companies listed on the Stock Exchange
2009-2013. The result is expected that the variable EPS, ROE, and DER can be used as
guidelines. Either by the management company in improved financial performance in particular
the management of capital, debt and ability to generate profits, as well as by investors in
determining