Jurnal Akuntansi dan Keuangan
Vol 12 No 1 (2023): Jurnal Akuntansi dan Keuangan

PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY DAN TOTAL ASSET TURNOVER TERHADAP RETURN SAHAM PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022

R. SRI HANDAYANI (Universitas Teknologi Yogyakarta)
ELVIRA NANDA APRILIA (Universitas Teknologi Yogyakarta)



Article Info

Publish Date
30 Jul 2023

Abstract

This study aims to analyze the effect of current ratio, debt to equity ratio, return on equity, and total asset turnover on the return of shares of mining sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population in this study is mining companies listed on the Indonesia Stock Exchange in 2018-2022. Research samples of 16 mining companies obtained by purposive sampling technique. Data analysis method with multiple linear regression. The results of this study show that partially the ROE variable has a positive effect and the TATO variable has a negative effect on stock returns, while the CR and DER variables have no effect. Simultaneously, the variables CR, DER, ROE, and TATO have no effect on stock returns.

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi ...