Jurnal Riset Akuntansi Aksioma
Vol 22 No 1 (2023): Jurnal Riset Akuntansi Aksioma, Juni 2023

PENGARUH ROA, TATO, DER, EPS DAN CR TERHADAP RETURN SAHAM PERUSAHAAN FARMASI PERIODE 2018-2021

Ling Ling Ferdian Imara Ferdian (Unknown)
Rendra Erdkhadifa Erdkhadifa (UIN Sayyid Ali Rahmatullah Tulungagung)



Article Info

Publish Date
12 Jun 2023

Abstract

Medicines and medical devices are one of the important needs during the Covid-19 pandemic. This has triggered pharmaceutical companies to become one of the investment targets for investors. However, it turns out that pharmaceutical companies have not been able to provide the expected stock returns. This study aims to determine the effect of return on assets, total asset turnover, debt to equity ratio, earnings per share and current ratio on stock returns of pharmaceutical companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The research method used is associative quantitative. This study uses panel data regression analysis. The sampling technique was purposive sampling, so that 7 pharmaceutical companies were obtained as research samples. The results of this study indicate that simultaneously return on assets, total asset turnover, debt to equity ratio, earnings per share and current ratio have a significant effect on stock returns. Furthermore, partially only earning per share has a significant effect on stock returns. Meanwhile, return on assets, total asset turnover, debt to equity ratio and current ratio have no significant effect on stock returns.

Copyrights © 2023






Journal Info

Abbrev

aksioma

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. ...