Vokasi: Jurnal Riset Akuntansi
Vol. 11 No. 02 (2022): Vokasi: Jurnal Riset Akuntansi

PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT, EARNING PER SHARE, DAN RETURN ON EQUITY TERHADAP RETURN SAHAM

Yastami, Kadek Citra (Unknown)
Dewi, Putu Eka Dianita Marvilianti (Unknown)



Article Info

Publish Date
30 Dec 2022

Abstract

Abstract   Stock return is the rate of return from investment activities undertaken. Many factors can affect the decline in the stock returns obtained. This study aims to determine and analyze the effect of sustainability report disclosure, earning per share, and return on equity to the stock returns of companies listed on KOMPAS100. This study method uses a quantitative approach. This study uses secondary data in the form of scientific journals, historical data on stock closing prices, annual financial reports, and sustainability reports. The population in this study were companies registered with KOMPAS100 during 2018 to 2020. The sample of this study was 16 companies which were obtained through purposive sampling technique. Data collection method in this study uses documentation method based on secondary data. Data analysis technique uses multiple linear analysis technique with SPSS application. The results of this study indicate that the sustainability report disclosure, earnings per share, and return on equity has a significant positive on stock returns.   Keywords: stock return, sustainability report disclosure, earning per share, return on equity

Copyrights © 2022






Journal Info

Abbrev

JJAKUN

Publisher

Subject

Economics, Econometrics & Finance

Description

Vokasi : Jurnal Riset Akuntansi disseminates studies in accounting to academic and professional communities, practitioners, students, and other interested parties. It publishes articles reporting the findings of accounting research from a wide range of topics including, but not limited to: - ...