Jurnal Aplikasi Akuntansi
Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023

PERAN DEWAN KOMISARIS DALAM MEMODERASI PROFITABILITAS PADA HARGA SAHAM INDUSTRI CONSUMER GOODS INDONESIA

Annisa Shaffana Amalia (Universitas Airlangga)
Anita Evrilianingsih (Universitas Airlangga)



Article Info

Publish Date
16 May 2023

Abstract

This study seeks to empirically evaluate the influence of Return on Assets (ROA) and Net Profit Margin (NPM) on stock prices that are moderated by the size of the board of commissioners (BoC). An archival study using the Moderated Regression Analysis (MRA) technique was conducted on consumer goods businesses that are listed on the Indonesia Stock Exchange (IDX) for the years 2015 through 2019. The purposive sampling method was used to compile a sample of 61 firms. The study's findings indicate that ROA and NPM positively affect stock prices. While the influence of NPM on company stock prices cannot be changed, the size of the BoC can enhance the impact of ROA on stock prices. The findings of this research may be useful to investors, corporate management, and other stakeholders when making decisions in the future.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aplikasi Akuntansi adalah media untuk mempublikasikan kegiatan penelitian dalam ilmu akuntansi, diantaranya adalah akuntansi keuangan dan auditing, akuntansi manajemen, akuntansi keperilakuan, akuntansi sektor publik, akuntansi perpajakan, dan terapan. ...