Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Vol. 6 No. 1 (2025): Edisi Juni 2025

PENGARUH RETURN ON EQUITY (ROE), CURRENT RATIO (CR) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM

Sugandi, Samitha Serly (Unknown)
Kasir, Kasir (Unknown)



Article Info

Publish Date
30 Jun 2025

Abstract

This study aims to analyze the effect of Return on Equity (ROE), Current Ratio (CR), and Debt to Equity Ratio (DER) on the stock price of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) during the period 2016–2024. The research method used is quantitative with a descriptive and verification approach, as well as multiple linear regression analysis techniques. Secondary data were obtained from the company's annual report published on the official IDX website. The research sample consisted of 63 company observations that met the purposive sampling criteria. The results showed that ROE had a significant positive effect on stock prices, while CR and DER had a significant negative effect. The coefficient of determination (R²) of 56.3% indicates that the combination of the three independent variables can explain most of the variation in stock prices, while the rest is influenced by other factors outside this model. Keywords: Return On Equity (ROE), Current Ratio (CR), Debt to Equity Ratio(DER), Stock Prices.

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Journal Info

Abbrev

JAKTA

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

Description

Jurnal ini merupakan wadah untuk menampung gagasan, telaah dan kajian ilmiah, dan sebagai penyalur informasi untuk pengembangan dan pembangunan ilmu di bidang akuntansi yang meliputi: akuntansi manajemen, akuntansi sektor publik, auditing, akuntansi syariah, akuntansi kesehatan, akuntansi keuangan, ...