Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 2 (2026): Maret : Jurnal Ilmiah Manajemen dan Akuntansi

PENGARUH RETURN ON ASSET, CURRENT RATIO, DEBT TO EQUITY RATIO, DAN ARUS KAS OPERASI TERHADAP HARGA SAHAM

Naomi Hesti Permatasari Suwanda (Unknown)
Dicky Arisudhana (Unknown)

Article Info

Publish Date
28 Feb 2026

Abstract

This study analyzes the effect of Return on Assets (ROA), Current Ratio (CR), Debt to Equity Ratio (DER), and Operating Cash Flow on the stock prices of real estate and property companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This quantitative research uses secondary data obtained from annual financial statements and applies multiple linear regression analysis. The results indicate that, based on the model feasibility test, all four variables collectively influence stock prices. Partially, Return on Assets, Debt to Equity Ratio, and Operating Cash Flow have a significant effect on stock prices, while the Current Ratio does not have a significant effect.

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Journal Info
Jurnal Ilmiah Manajemen dan Akuntansi
Website

Abbrev

jimat

Publisher

CV. Denasya Smart Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek ...