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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Moneter : Jurnal Akuntansi dan Keuangan Jurnal Mitra Manajemen Jurnal Profiet Jurnal Informatika Ekonomi Bisnis Equity: Jurnal Ekonomi Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Jurnal Intelek Insan Cendikia
Fitri Rahmiyatun
Universitas Bina Sarana Informatika
Religion Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences

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THE EFFECT OF LEVERAGE AND LIQUIDITY ON STOCK RETURNS WITH COMPANY SIZE AS A MODERATION IN FINANCIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN THE 2020-2023 PERIOD Fitri Rahmiyatun; Shalshabila Shafa; Sugiarti
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 11 No. 1 (2026): Februari
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58487/akrabjuara.v11i1.2728

Abstract

The financial industry in Indonesia continues to grow through the provision of increasingly competitive investment services, opening up opportunities for companies to attract investors. This study aims to analyze the effect of leverage and liquidity on stock returns, as well as to assess whether company size strengthens this relationship. The research was conducted on non- bank financial sector companies listed on the Indonesia Stock Exchange during the period 2020–2023. A quantitative approach was used with secondary data taken from annual financial reports. The sample was determined purposively according to specific criteria, resulting in 40 observations. Data processing was performed using Eviews-13 software. Data analysis included descriptive tests, panel data regression, and moderation interaction tests (MRA). Independent variables included leverage (Debt to Equity Ratio) and liquidity (Current Ratio), with stock returns (price return) as the dependent variable, and company size (ln total assets) as the moderating variable. The results show that, both before and after MRA, leverage does not have a significant effect on stock returns (probability 0.86 & 0.56 > 0.05), and liquidity does not have a significant effect on stock returns (probability 0.12 & 0.90 > 0.05). Simultaneously, both before and after the MRA, leverage and liquidity do not have a significant effect on stock returns (probability 0.26 & 0.44 > 0.05). Furthermore, firm size does not function as a moderator in this research model, in the interaction between leverage and stock returns (probability 0.82 > 0.05), and in the interaction between liquidity and stock returns (probability 0.60 > 0.05). The coefficient of determination before MRA was 1.8% with an epsilon of 98.2%, and the coefficient of determination after MRA was 0%, indicating that the addition of moderation worsened the previous model.
Analisis Perilaku Industri dari Segi Perputaran Piutang dan Profitabilitas (Return On Asset) " Studi Kasus di Pt. Caraka Jaya Sentosa Sugiarti Sugiarti; Rina Oktiyani; Fitri Rahmiyatun; RM Teddy Aliudin; Putri Apriliani
Equity: Jurnal Ekonomi Vol 10 No 2 (2022): Equity: Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v10i2.121

Abstract

PT. Caraka Jaya Sentosa merupakan perusahaan yang bergerak dibidang jasa pengiriman barang melalui udara, darat, dan laut. Profitabilitas merupakan salah satu faktor penilaian kinerja keuangan perusahaan yang bisa mengalami penurunan atau peningkatan karena dipenuhi oleh berbagai macam faktor. Indikator yang digunakan dalam penelitian ini adalah Return On Asset (ROA) karena Rasio Profitabilitas ini menunjukan keefisienan perusahaan dalam mengelola seluruh aktiva. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perputaran piutang terhadap tingkat profitabilitas perusahaan. Metode penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data dengan cara observasi, dan dokumentasi. Data dianalisis menggunakan Uji Normalitas, Uji Koefisien Korelasi, Uji Koefisien Determinasi dan Uji Persamaan Regresi Linier Sederhana. Hasil penilitian menggunakan Uji Koefisien Korelasi menunjukkan hubungan yang kuat dengan nilai 0,739 dan positif. Untuk Uji Koefisien Determinasi menunjukkan Perputaran Piutang terhadap Return On Asset (ROA) memiliki pengaruh yang signifikan yaitu sebesar 0,546 yang artinya < 0,05 sebesar 54,6% sedangkan sisanya 45,4% dipengaruhi oleh faktor lain yang tidak diteliti dalam penelitian ini. Hasil persamaan Regresi Linier Sederhana Y=-0,008+0,046X.
Co-Authors Abda Abda Agus Suhaila Dwi Putika Sari Eilma Nurul Aina Eka Dyah Setyaningsih Ellyta Muchtar Ellyta Muchtar Ellyta Muchtar Ellyta Muchtar Febby Felanda Juwita Juwita Kaman Nainggolan Lusi Dian Prastika Merlyn Merlyn Minda Yustrisna Devi Muhammad Shyam Nurihya Ulumuddin Novia Amalia Aynindhita Nuri Damayanti Nurul Hidayah Oktiyani, Rina Panji Suratriadi Putri Apriliani R M Teddy Aliudin R. Ati Haryati Rina Lestari Rina Oktayani RM Teddy Aliudin RM Teddy Aliudin RM Tedy Aliudin Roni Oktiyani S Sugiarti Shalsa, Shalsabila Hanifa Shalshabila Shafa Sugiarti Sugiarti Sugiarti Sugiarti Sugiarti Sugiharti Sugiharti