Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi

DETERMINAN HARGA SAHAM PADA PERUSAHAAN PERBANKAN: PERAN KOMISARIS INDEPENDEN, KEPEMILIKAN INSTITUSIONAL, DAN PROFITABILITAS

Retno Indah Kusuma Dewi (Institut Teknologi Bisnis AAS Indonesia)
Desy Nur Pratiwi (Institut Teknologi Bisnis AAS Indonesia)
Yuwita Ariessa Pravasanti (Institut Teknologi Bisnis AAS Indonesia)



Article Info

Publish Date
03 Jul 2026

Abstract

This study aims to analyze the influence of independent commissioners, institutional ownership, and profitability on stock prices in banking companies listed on the Indonesia Stock Exchange for the 2022–2025 period. This study uses a quantitative approach with secondary data obtained from company annual reports and stock price data. The research sample was determined using a purposive sampling method. Data analysis was performed using multiple linear regression using SPSS version 27 software, which includes descriptive statistical analysis, classical assumption tests, coefficient of determination tests, F tests, and t tests. The results show that, partially, independent commissioners have a negative and significant effect on stock prices, while institutional ownership and profitability have a positive and significant effect on stock prices. Simultaneously, independent commissioners, institutional ownership, and profitability have a significant effect on stock prices in banking companies listed on the Indonesia Stock Exchange.

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Journal Info

Abbrev

jimat

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 ...