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Pengaruh Laba, Arus Kas Operasi Dan Nilai Buku Ekuitas Terhadap Harga Saham Perusahaan PT. Gudang Garam Tbk Periode 2015-2024 Yuni, Elika Guspa; Arnova, Iwin; Perdanakusuma, Fathul Hilal
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.910

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh laba, arus kas operasi, dan nilai buku ekuitas terhadap harga saham PT Gudang Garam Tbk periode 2015-2024. Populasi dalam penelitian ini adalah laporan keuangan triwulan PT Gudang Garam Tbk selama periode 2015-2024. Pengumpulan data dilakukan dengan metode sampling jenuh berdasarkan data yang tersedia. Teknik analisis data yang digunakan adalah statistik deskriptif, uji asumsi klasik, dan analisis regresi linier berganda. Berdasarkan hasil penelitian, menunjukkan bahwa secara parsial laba dan arus kas operasi tidak berpengaruh terhadap harga saham, sedangkan nilai buku ekuitas berpengaruh negatif signifikan terhadap harga saham. Secara simultan, laba, arus kas operasi, dan nilai buku ekuitas berpengaruh signifikan terhadap harga saham PT Gudang Garam Tbk periode 2015-2024. Abstract This study aims to determine the effect of profit, operating cash flow, and equity book value on the stock price of PT Gudang Garam Tbk in the period 2015-2024. The population in this study is the quarterly financial statements of PT Gudang Garam Tbk during the period 2015-2024. Data collection was carried out using the saturated sampling method based on available data. The data analysis techniques used were descriptive statistics, classical assumption tests, and multiple linear regression analysis. Based on the results of the study, it shows that partially profit and operating cash flow do not affect stock prices, while the book value of equity has a significant negative effect on stock prices. Simultaneously, profit, operating cash flow, and book value of equity have a significant effect on the stock price of PT Gudang Garam Tbk for the period 2015-2024.