E-JURNAL AKUNTANSI
Vol 30 No 3 (2020)

Profitabilitas sebagai Pemoderasi Nilai Saham Perusahaan Industri Barang Konsumsi

Widya Sari (Fakultas Ekonomi Universitas Prima Indonesia, Indonesia)
Hartono Hartono (Fakultas Ekonomi Universitas Prima Indonesia, Indonesia)
Fiona Audrey (Fakultas Ekonomi Universitas Prima Indonesia, Indonesia)



Article Info

Publish Date
14 Mar 2020

Abstract

This study aims to determine and analyze how the influence of Current Ratio, Inventory Turnover, Fixed Asset Turnover and Debt to Equity Ratio on Stock Price and Profitability as a moderating variable to consumer goods sector companies listed on the Indonesia Stock Exchange (IDX). Population in this study are 39 companies and 14 companies used as samples. This research uses purposive sampling method. The results of this study indicate that the Fixed Asset Ratio and Debt to Equity Ratio affects stock value. By using profitability as a moderator, Current Ratio and Debt to Equity Ratio affects the value of the stock. Keywords: Current Ratio (CR); Inventory Turnover (ITO); Fixed Asset Turnover (FAT); Debt to Equity Ratio (DER); Stock Price.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...