e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 02 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Pengaruh Informasi Akuntansi, Likuiditas, Leverage Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021

Anggraini Agustina (Universitas Islam Malang)
Nur Diana (Universitas Islam Malang)
Dewi Diah Fakhriyyah (Universitas Islam Malang)



Article Info

Publish Date
29 Jul 2023

Abstract

The phenomena of this research is the increase in investment in the manufacturing sub-sector that occurred in the 2021-2022 period. The increase in investment that occurs indicates an increase in investment that occurs on the Indonesian stock exchange so that it will have an impact on increasing stock prices. The increase in stock prices that occur can be influenced by several factors such as accounting information, liquidity, leverage so that in this study it can be explained whether accounting information, liquidity, leverage affect stock prices. The purpose of this study was to determine the effect of accounting information, liquidity, leverage on stock prices in manufacturing companies. Signal theory is the theory used in this study because signal theory is an action taken by a company to provide clues to investors about the company's prospects. The method in this study uses quantitative. Data collection uses the documentation method by taking financial report data published by manufacturing companies on the Indonesian stock exchange for the 2018-2021 period. Three hypotheses were tested using multiple linear regression analysis. The results of this study indicate that accounting information, liquidity, and leverage affect stock prices in manufacturing companies listed on the Indonesian stock exchange in 2018-2021Keywords: Accounting information, liquidity, leverage, stock price, signal theory

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...