E-JURNAL AKUNTANSI
Vol 15 No 1 (2016)

LIKUIDITAS SEBAGAI PEMODERASI PENGARUH PROFITABILITAS DAN STRUKTUR MODAL PADA RETURN SAHAM PERUSAHAAN MANUFAKTUR

Nyoman Aria Nugraha (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Made Mertha (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
22 Apr 2016

Abstract

This study aimed to examine the effect of liquidity as a moderating variable profitability and capital structure on stock returns. Independent variables (independent) on the profitability of this study is proxied by the return to total assets (ROA) and a capital structure in proksikan with a debt to equity ratio (DER). The population in this study are all companies that belong to companies listed in the Indonesia Stock Exchange. This study used a technique moderated regression analysis (MRA). Based on the purposive sampling technique used in this study there were 96 companies that meet the criteria of sampling. These results indicate that liquidity is not able to moderate the influence of profitability on stock returns, and liquidity is not able to moderate the effect of capital structure on stock returns.

Copyrights © 2016






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 ...