Analisis Perbedaan Return Portofolio Saham Dengan Metode Beta Historis Dengan Beta Akuntansi

Authors

  • Lestari Lestari Wijaya Kusuma Surabaya University
  • Atty Erdiana Fakultas Ekonomi dan Bisnis Universitas Wijaya Kusuma Surabaya

DOI:

https://doi.org/10.30742/equilibrium.v15i2.650

Keywords:

return, risk, beta histirical method, beta accounting method

Abstract

This study has the right to select securities that have a high risk of being included in the portfolio structure. High-security securities will offer a high rate of return. Portfolios by choosing high-risk securities that are advantageously seen from the investor's perspective.

The object of this study is the Indonesian Stock Exchange. The data needed are price data for the Composite Stock Price Index (CSPI) from 2014 to 2017. The analysis of the technique used is beta estimation as a measure of risk with the historical beta method. While the analysis to test the difference in stock returns with historical beta and accounting accounts using the Paired Sample T statistical test.

The results are that there are no differences in stock returns with historical beta and accounting beta from companies that go public on the Indonesia Stock Exchange (IDX).

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Published

2019-11-01

Issue

Vol. 15 No. 2 (2019): October

Section

Articles

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