Jurnal Akuntansi dan Keuangan
Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan

RASIO KEUANGAN DAN HARGA SAHAM SYARIAH: PERAN MODERASI EPS DALAM INDEKS ISLAM JAKARTA

RAMADAHNIEL ISLAMI (STIE Mahaputra Riau)
MUHAMMAD YUSUF (STIE Mahaputra Riau)
EVA ULFAH RAHAYU (STIE Mahaputra Riau)



Article Info

Publish Date
31 Jan 2026

Abstract

This study utilizes secondary data sourced from the official website of the Indonesia Stock Exchange (IDX) and Investing. The study population includes all companies listed in the Jakarta Islamic Index (JII) during the 2016–2018 period. The study sample consisted of 18 companies listed on the Indonesia Stock Exchange, specifically those included in the JII index during that period. The data analysis methods used include the classical assumption test and Moderated Regression Analysis (MRA), also known as the interaction test. The results show that partially the variables DER, DPR, ROA, and PBV have a significant effect on sharia stock prices, while the variables PER, CR, NPM, and DYR do not show a significant effect. Furthermore, the moderating variable Earning Per Share (EPS) is proven to moderate the relationship between the independent and dependent variables, and strengthens the Influence of the independent variable on sharia stock prices

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi ...