Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 10 (2017)

PENGARUH FAKTOR FUNDAMENTAL PERUSAHAAN PADA HARGA SAHAM: GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI

sari, Tri Yunita (Unknown)
Riduwan, Akhmad (Unknown)



Article Info

Publish Date
13 Feb 2018

Abstract

ABSTRACTThis research is aimed to examine the influence of the firm fundamental factors on stock prices and the influenceof GCG in moderating the influence of the firm fundamental factors on stock prices. The results of the researchshow that: (a) ROA gives positive influence to the stock prices because ROA has increased the interest of investorsin wanting a large rate of return so it gives an impact to the enhancement of stock prices; (b) EPS gives positiveinfluence to the stock prices because EPS shows the company can generate high earnings per share which willincrease stock prices; (c) DER give positive influence to stock prices because high DER considered as the great ofcorporate responsibility to creditor; (d) GCG does not moderate the influence of ROA to stock prices becauseinvestors do not use information about GCG in monitoring profitability of the company to the stock prices; (e)GCG does not moderate the influence of EPS to stock prices because investors in the market do not see EPS throughGCG; (f) GCG positive moderates the influence of DER to stock prices because GCG can improve management ofthe company in ensuring that the loan funds from the creditors has been maximally utilized.Keywords: Return On Asset, Earning Per Share, Debt to Equity Ratio, Good Corporate Governance, share price.

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...