PENGARUH EARNING PER SHARE (EPS), PRICE TO BOOK VALUE (PBV) DAN SUKU BUNGA TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA (BEI) PADA SEKTOR KEUANGAN YANG TERDAFTAR DI INDEKS KOMPAS 100 PERIODE 2020-2024 - Siti Rohimah; Rina Madyasari (Jurnal Ekonomi Kreatif Indonesia, 2026)
ABSTRAK Nilai saham menjadi tolok ukur utama kinerja perusahaan yang diperhatikan investor, dipengaruhi oleh elemen fundamental dan makroekonomi seperti EPS, PBV, serta tingkat suku bunga. Penelitian ini bertujuan mengkaji dampak ketiga variabel tersebut terhadap harga saham pada emiten sektor keuangan yang tergabung dalam Indeks Kompas 100 di BEI untuk periode 2020–2024. Sampel dipilih lewat purposive sampling berdasarkan kriteria tertentu, sehingga menghasilkan 14 perusahaan keuangan dengan total 70 observasi data selama lima tahun. Metode yang digunakan bersifat kuantitatif berbasis data sekunder, dianalisis menggunakan regresi linier berganda dengan software SPSS. Temuan studi menunjukkan bahwa EPS, PBV, dan suku bunga secara simultan berpengaruh signifikan terhadap harga saham. Secara parsial, EPS dan PBV berpengaruh positif, sementara suku bunga berpengaruh negatif. ABSTRct Stock price serves as a key indicator of company performance that investors closely monitor, influenced by fundamental and macroeconomic factors such as EPS, PBV, and interest rates. This research aims to examine the impact of these three variables on stock prices for financial sector companies included in the Kompas 100 Index on the Indonesia Stock Exchange (BEI) during the 2020–2024 period. The sample was selected using purposive sampling based on specific criteria, yielding 14 companies with a total of 70 data observations over five years. The approach is quantitative, relying on secondary data analyzed through multiple linear regression with SPSS software. The study findings indicate that EPS, PBV, and interest rates simultaneously have a significant effect on stock prices; Partially, EPS and PBV have a positive effect, while interest rates have a negative effect.