JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)
Vol 8 No 2 (2024): August

The Impact of Financial Performance and Audit Opinion on the Stock Price of Technology Companies

Wibowo, Andrea Safina (Unknown)
Andayani, Sari (Unknown)



Article Info

Publish Date
26 Aug 2024

Abstract

The technology company's commitment to growth and sustainability has placed it in a favorable position for potential development on the stock exchange. This research examined how return on equity, net profit margin, debt-equity ratio, price-earnings ratio, and audit opinion influence stock prices. The study used quantitative methods and focused on companies in the technology sector listed on the Indonesian Stock Exchange (IDX) from 2020 to 2023. The analysis involved double linear regression using SPSS version 25 software. Using purposive sampling, the study selected 18 technology sector companies based on specific criteria, resulting in 72 samples for analysis. The study revealed that return on equity (ROE), price-earnings ratio (PER), and audit opinions have a significant impact on stock prices. In contrast, net profit margin (NPM) and debt-equity ratio (DER) does not impact the stock prices.

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Journal Info

Abbrev

jasa

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit Dan Sistem Informasi(JASa) merupakan instrumen yang penting untuk menciptakan nilai dalam dunia pendidikan dan organisasi. terbitan jurnal JASa untuk pertamakali pada maret 2017, Pada terbitan 2019, JASa menerbitkan naskah sebanyak 3 kali dalam satu tahun pada bulan Maret, ...