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YUNI ASTUTI
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Journal : COUNT: Journal of Accounting, Business and Management

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ANALYSIS OF THE INFLUENCE OF FINANCIAL PERFORMANCE ON STOCK RETURNS: AN EMPIRICAL STUDY IN THE BANKING SECTOR Yuni Astuti
Count : Journal of Accounting, Business and Management Vol. 2 No. 3 (2025): January: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i3.569

Abstract

This study aims to empirically examine the effect of financial performance indicators— specifically Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS)— on stock returns in publicly listed banking companies in Indonesia during the post-pandemic recovery period (2020–2024). Using a quantitative approach with panel data regression models, including Fixed Effect and Random Effect Models, the study analyzes data obtained from audited financial statements and stock price movements published on the Indonesia Stock Exchange (IDX). The Hausman test results support the Fixed Effect Model as the most appropriate. Empirical findings reveal that ROE has a significant positive effect on stock returns, while ROA and EPS do not exhibit statistically significant influence. These results suggest that investors prioritize equity efficiency over earnings or asset utilization when assessing banking performance in uncertain economic conditions. The novelty of this research lies in its focus on the post-COVID- 19 economic context, its sector-specific approach, and the use of updated analytical methods to reevaluate traditional valuation indicators. Moreover, the study contributes to global financial literature by demonstrating that widely accepted indicators such as EPS may not consistently predict stock performance in emerging markets. In conclusion, ROE remains the most reliable indicator for predicting investor response in Indonesia’s banking sector, indicating a shift in market behavior that has both academic and practical implications. These insights are useful for investors, analysts, and regulators seeking evidence-based valuation frameworks in developing economies.
Co-Authors Ainnur Rahmanti Akbar Amin Abdullah Ali Mardius Alifiah Zahra Nurcahyani Alisa Alaina Ana Karimatul Fikri Andi Indra Saputra Alamsyah Aura Anastasya Bagus Reza Hariyadi Cintya Putri Anisah Cipto Cipto Damayyanti Awwalina Ihza Dea Juvenia Dhelya Novita Dian Bayu Firmansyah Dian Mya Mariyana Diana Dayaningsih Dwi Mulianda Erianti Erni Nuryanti Erni Suprapti Fitri Wahyuni Galuh Oktaviani Hepi Hapsari Heru Khoeruddin Holilulloh Holilulloh Ida Sri Mulyani Istasyafitri, Aulia Rahma Istiqomah Wulandari Joni Siswanto Khotifah Ifaa Mahyuddin Mahyuddin Margiyati Margiyati Mei Suraning Tias Meitiyani Meitiyani Mochammad Imron Awalludin Muhamad Saiful Bahri Muslikhah, Rr. Siti Nadya Tri Yuwinda Nanang Khosim Azhari Niken Dwi Rahayu Nova Anggi Rimadhani Novita Wulan Sari Nugroho Mardi Wibowo Rahmadhona Fitri Helmi Risma Dwi Rahayu Ristontowi Ronnie S. Natawidjaja Rusnaningish Rusnaningsih Rusnaningsih Rusnaningsih Shella Nur Jayanti Siswanto Siswanto Siti Kistimbar Sutarmi Sutarmi Syariful Muttaqin Syurrahmi Syurrahmi Teguh Wahyudi Titah Pramesti Tuti Anggarawati Tutik Setyowati WAHYUNI AGUSTINA Warijan Warijan Witriyani . Woro Utari Wulan Noor Anisa Yizreel Junus Kende Yunisca Nurmalisa Yusrizal Bakar