Jurnal Ilmiah Raflesia Akuntansi
Vol 12 No 1 (2026): Jurnal Ilmiah Raflesia Akuntansi

Pengaruh Kebijakan Dividen, Ukuran Perusahaan, Dan Tingkat Suku Bunga Terhadap Harga Saham

Lathif Abdullah (Unknown)
Khoirunnisa Azzahra (Unknown)



Article Info

Publish Date
05 May 2026

Abstract

This study aims to examine the effect of dividend policy, firm size, and interest rates on stock prices. This research employs a descriptive quantitative approach using secondary data obtained from companies’ annual financial statements and relevant official publications. The population of this study consists of 46 banking sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling, resulting in 12 companies with an observation period of five years. Panel data regression was used as the data analysis technique. Data processing and hypothesis testing were conducted using EViews 13. The results indicate that dividend policy, firm size, and interest rates simultaneously affect stock prices. Partially, dividend policy has no effect on stock prices, firm size has a positive and significant effect on stock prices, while interest rates have a negative and significant effect on stock prices.

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...