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Journal : Jurnal Riset Akuntansi dan Keuangan

PENGARUH ROA, DER, CR DAN PERTUMBUHAN PENJUALAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR RITEL YANG TERDAFTAR DI BEI Bitasari, Irna; Puspita, Erna; Astuti, Puji
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research aims to determine the effect of Return On Assets, Debt to Equity Ratio, Current Ratio and Sales Growth on Company Value (PBV). This research uses a quantitative causality approach. The data used is secondary data in the form of financial reports of retail sector companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The population in the research was 32 companies. The sampling technique used purposive sampling technique, so that 14 companies were obtained as samples. The data analysis technique uses multiple linear regression analysis using IBM SPSS version 25, in the form of classic assumption tests (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), coefficient of determination test (R²), and hypothesis test (t test and F test) . The results of this research show that partially Return On Assets and Sales Growth have a positive and significant effect on Company Value (PBV), while the Current Ratio and Debt to Equity Ratio have a negative and significant effect on Company Value (PBV). Simultaneously, Return On Assets, Debt to Equity Ratio, Current Ratio and Sales Growth have a significant effect on Company Value (PBV)
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON ASSETS, DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2023 Putri, Wilda Karisma; Puspita, Erna; Kurniawan, Andy
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is motivated by the fact that stock returns are the main factor desired by investors when carrying out investment activities in the capital market. In before investing, investors should analyze financial performance the company, in order to get the expected return. To assess company’s financial performance, investors can pay attention to factors that can affect stock returns. The aim of this research is to know the infuence of the current ratio, debt to equity ratio, return on assets and earnings per share on stock returns both partially and simultaneously infrastructure sector companies listed on the Indonesian Stock Exchange period 2020-2023. This research uses a quantitative causality approach. Sample in this research, it was obtained using a purposive sampling method based on predetermined criteria, with a population of 57 sector companies infrastructur, and the number of samples that meet the criteria is a 12 companies. The data analysis method used is multiple linier regression analysis with using IBM SPSS Statistics 23 software. Conclusions from the research results these are (1) Current ratio, debt to equity ratio, return on assets and earning per share partially has a significant effect on stock return in the company infrastructure sector listed on the IDX. (2) Current ratio, Debt to Equity Ratio, Return On Assets dan Earning Per Share simultaneously have a significant effect on stock return in infrastructure sector companies that are flat on the Stock Exchange Indonesian Effect.
Co-Authors Acha Bella Firdayanti Agus sades Setiawan Ainun Fadhila Amalia Renata Anggraeni Amin Tohari Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anggun Utomo Putri Anneke Shierly Frycillia Widodo Athaya Julie Kuswanto Badrus Zaman Badrus Zaman Badrus Zaman Bitasari, Irna Budhi Utami Devika Putri Lestari Devita Dwi Nur Insani Dewi Hayu Nafi’ah Dhea Evanda Mu’amarotul Hidayah Diah Nurdiwaty Dian Kusumaningtyas Dian Kusumaningtyas, Dian Dinda Dwi Putri Betari Dita Natalia Sari Dyah Ayu Paramitha Erma Tria Oktaviani Evita Noviani Evy Nulandari Faisol Faisol Faisol Fastami’ Lima Yukha Fine Ferda Sella Putri Gilang Wahyu Kristiani Hestiana, Hesti Nofiana Hestin Sri Widiawati Holyness Nurdin Singadimedja Ibnu Samsul Huda Ilmi, Aziz Rizki Miftahul Indah Rahmawati Indriastuti, Marlina Ismayantika Dyah Puspita Khoharudin, Ali Lexia Ifani Linawati Linawati Linawati Linawati Mabella Syinta Nuria Mahliatussikah , Hanik Mar'atus solikah Mirnawati Mirnawati Moch. Ardan Al Mahdi Arifin Mohammad Tawakal Al Faruq Nurrenza Azizah Paramitha, Dyah Puji Astuti Puji Astuti Puji Astuti Puspita, Ismayantika Dyah Putri Setyo Andini Putri, Wilda Karisma Reficensa Therisia Resa Putri Ningtias Riska Putri Rosita Diyah Ramadhani Rosmina, WA Ruhita Shagti Septian Dwi Arinda Shintya Mellinia Rani SIGIT PUJI WINARKO Sofa Marwa Irwanto Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Totok Triana Oktavia Oktavia Putri Yenny Meilina Soesilowati Yogas Andi Prima Zulia Kartikosari