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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Riset Terapan Akuntansi
Napitupulu, Ilham H.
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Economics, Econometrics & Finance

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PENGARUH TATO, EPS, DPS, DAN ROA TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Jonathan, Krisna; Napitupulu, Ilham H.; Sari Hasibuan, Raya Puspita; Susilawati, Susilawati
Bilancia : Jurnal Ilmiah Akuntansi Vol 9 No 3 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i3.5230

Abstract

This research was conducted to analyze the effect of Total Asset Turnover, Earnings Per Share, Dividends Per Share, and Return on Assets on stock prices of manufacturing companies listed on the Indonesia Stock Exchange during the period 2018–2024. The approach used is a quantitative method with secondary data obtained from annual financial reports on the official website of the Indonesia Stock Exchange. The sample selection used purposive sampling, resulting in 59 companies with a total observation of 413. The data was then analyzed using multiple linear regression with the help of software SPSS version 25. The findings of this study indicate that Earnings Per Share and Dividends Per Share have an effect on stock prices, while Total Asset Turnover and Return on Assets do not have any effect. Penelitian ini dilakukan untuk menganalisis pengaruh Total Asset Turnover, Earnings Per Share, Dividends Per Share, dan Return on Assets terhadap harga saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2018–2024. Pendekatan yang digunakan adalah metode kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan di situs resmi Bursa Efek Indonesia. Pemilihan sampel menggunakan purposive sampling, menghasilkan 59 perusahaan dengan total observasi 413 data. Data kemudian dianalisis melalui regresi linier berganda dengan bantuan perangkat lunak SPSS versi 25. Temuan penelitian ini menunjukkan bahwa Earnings Per Share dan Dividends Per Share berpengaruh terhadap harga saham, sementara Total Asset Turnover dan Return on Assets tidak berpengaruh.
INFLUENCE OF AUDIT OPINION, FIRM SIZE, COMPANY GROWTH ON AUDITOR SWITCHING Lumbantoruan, Peronika; Deliana , Deliana; Napitupulu, Ilham H.; Syahputra, Rizki
Jurnal Riset Terapan Akuntansi Vol. 9 No. 2 (2025): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17270867

Abstract

This study examines non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024 to investigate the influence of audit opinions, firm size, and corporate growth on auditor switching. The independent variables consist of audit opinion, firm size, and company growth, while auditor switching serves as the dependent variable. The research relies on secondary data collected through purposive sampling, resulting in 80 companies with a total of 400 firm-year observations. Logistic regression analysis was performed using SPSS 25 to process the data. According to this study, that firm size has a negative effect on auditor switching, whereas audit opinion and company growth show no affect on auditor switching. Keywords: Audit Opinion, Firm Size and Company Growth
Co-Authors Deliana , Deliana Jonathan, Krisna Lumbantoruan, Peronika Sari Hasibuan, Raya Puspita Susilawati, Susilawati Syahputra, Rizki