Pengaruh Variabel Akuntansi Perusahaan Terhadap Risiko Beta Saham Perusahaan Yang Tercatat di Jakarta Islamic Index Periode 2012-2016

Abstract

The goal of this research is to determine the effect of corporate Fundamental Factor on Stock Systematic Risk of Listed Companies in Jakarta Islamic Index (JII) partially or simultaneously. The method of research used is the quantitative approach. The sample of the research is are 13 companies registered in Jakarta Islamic Index that meet the criteria of purposive sampling. The analysis technique used best estimation model by Common Effect Model (CEM) and the result is Y = 0,616495 + 0,002389CRit + 0,006740DERit - 0,028809ROAit - 0,017486PERit and R2 13,58%. The result of the partial test shows that Current Ratio and Debt to Equity ratio has a significant effect. The result of the simultaneous test shows that the four variables have significant effects in company stock beta registered in Jakarta Islamic Index.