JURNAL AKUNTANSI DAN BISNIS
Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)

PENGARUH PROFITABILITAS, SOLVABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR CONSUMER NON- CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA

Musa Siagian (Politeknik Negeri Medan)
Muhammad Asrin Jazuli (Politeknik Negeri Medan)
Jojor Lisbet Sibarani (Politeknik Negeri Medan)
Eli Safrida (Politeknik Negeri Medan)



Article Info

Publish Date
31 May 2026

Abstract

This research aims to empirically prove the influence of profitability, solvency, and company size on stock returns in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange. The sampling technique in this research is the purposive sampling method. The sample in this research consisted of 29 companies and 116 observation data. The data collection technique used in this research is documentation techniques. Data was collected based on annual reports and audited financial statements of consumer non-cyclical sector companies for the period 2020–2023, which can be accessed via the official website of the Indonesia Stock Exchange. The data was processed and analyzed using multiple linear regression analysis techniques with SPSS version 25 software. The results of this research show that profitability has a positive effect on stock returns, solvability has a positive effect on stock returns, while company size has no effect on stock returns

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Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, ...