Jurnal Ilmiah Akuntansi
Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)

ANALISIS FUNDAMENTAL PENGAMBILAN KEPUTUSAN INVESTASI PADA SAHAM PT. ASTRA INTERNASIONAL TBK PERIODE 2021-2025

Vira Novitasari (Universitas Bina Sarana Informatika)
Teuku Ardian Maulana (Universitas Bina Sarana Informatika)
Army Juliansyah (Universitas Bina Sarana Informatika)
Satria Wahyu Hidayat (Universitas Bina Sarana Informatika)
Alya Fitri Damayanti (Universitas Bina Sarana Informatika)
Ismail Zulhaj Tuasikal (Universitas Bina Sarana Informatika)



Article Info

Publish Date
18 Jun 2026

Abstract

This study aims to analyze fundamental performance as a basis for investment decision-making regarding the shares of PT Astra International Tbk. The following study uses a descriptive study design using a quantitative approach., using secondary data obtained through the company’s financial statements also published stock prices. The data collection techniques used are documentation and literature review methods, while data analysis employs quantitative descriptive analysis with a fundamental analysis approach through financial ratios, including Return on Equity (ROE), Earnings Per Share (EPS), Debt to Equity Ratio (DER), Price Earnings Ratio (PER) dan Price to Book Value (PBV). The results of the study indicate that the company’s fundamental performance is generally in good condition, characterized by relatively high profitability levels, a sound capital structure, and the the company's capacity to provide profits to investors. Meanwhile, the company’s stock tends to trade at a relatively low level in the market compared to its fundamental value, indicating potential undervaluation. Based on these results, fundamental analysis can serve as an effective basis for investment decision-making, where the company’s stock is deemed worthy of consideration as an investment option, particularly for long-term investors.

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Journal Info

Abbrev

jilak

Publisher

Subject

Education Other

Description

Jurnal Ilmiah Akuntansi (JILAK), E-ISSN: 3047-2334 (Online) / P-ISSN: 3047-1931 (print)) diterbitkan oleh Denasya Smart Publisher. Penerbitan jurnal ini bertujuan untuk meningkatkan kualitas ilmu pengetahuan, serta menyalurkan minat berbagi dan menyebarluaskan ilmu pengetahuan kepada akademisi, ...