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Ina Septiahani
Universitas Budi Luhur
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PENGARUH RETURN ON EQUITY, CURRENT RATIO, INVENTORY TURNOVER DAN PRICE TO BOOK VALUE TERHADAP HARGA SAHAM Ina Septiahani; Anissa Amalia Mulya
Jurnal Ilmiah Akuntansi Vol. 3 No. 3 (2026): Agustus: Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/4e018j50

Abstract

This study aims to examine the effect of Return on Equity, Current Ratio, Inventory Turnover and Price to Book Value on Stock Prices of Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange during the 2022–2025 period. In this study, Return on Equity, Current Ratio, Inventory Turnover, and Price to Book Value serve as the independent variables, while Stock Price is the dependent variable. This study uses secondary data obtained from the annual financial statements of Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange for the 2022–2025 period. The sampling technique employed is purposive sampling, resulting in a total sample of 205 observations. The data were analyzed using multiple linear regression with the assistance of the Statistical Package for the Social Sciences (SPSS). The results indicate that Return on Equity, Current Ratio, Inventory Turnover, and Price to Book Value simultaneously have a significant effect on Stock Prices. Partially, Return on Equity, Current Ratio, and Price to Book Value have a significant effect on Stock Prices. In contrast, Inventory Turnover has no significant effect on Stock Prices of Consumer Non-Cyclicals companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange during the 2022–2025 period.
Co-Authors Anissa Amalia Mulya