Nyoman Aria Nugraha
Fakultas Ekonomi dan Bisnis Universitas Udayana

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

LIKUIDITAS SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN STRUKTUR MODAL PADA RETURN SAHAM PERUSAHAAN MANUFAKTUR Nyoman Aria Nugraha; I Made Mertha
E-Jurnal Akuntansi Vol 15 No 1 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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

Abstract

This study aimed to examine the effect of liquidity as a moderating variable profitability and capital structure on stock returns. Independent variables (independent) on the profitability of this study is proxied by the return to total assets (ROA) and a capital structure in proksikan with a debt to equity ratio (DER). The population in this study are all companies that belong to companies listed in the Indonesia Stock Exchange. This study used a technique moderated regression analysis (MRA). Based on the purposive sampling technique used in this study there were 96 companies that meet the criteria of sampling. These results indicate that liquidity is not able to moderate the influence of profitability on stock returns, and liquidity is not able to moderate the effect of capital structure on stock returns.