Jurnal Paradigma Akuntansi
Vol. 8 No. 4 (2026): Oktober 2026

PENGARUH FINANCIAL PERFORMANCE PADA STOCK RETURN SEKTOR FOOD BEVERAGE

Louis Fernando (Unknown)
Widyasari (Unknown)



Article Info

Publish Date
06 Oct 2026

Abstract

This study aims to empirically test the effects of Profitability, Solvency, Activity Ratio, and Market Ratio) on Stock Return. The subjects of this study are F&B sector companies that are listed on the IDX during the 2021–2024 period. Using Purposive sampling, 84 valid observational data points were obtained from secondary sources in the issuers' Annual reports. Data processing techniques used IBM SPSS version 31, employing a quantitative associative research design and multiple linear regression analysis. This study indicates that the Earnings per Share (EPS) variable partially has a positive and significant effect on Stock Returns, whereas the ROA, TATO, and DER variables don't have a significant effect. This study's results indicate that investors are advised to prioritize fundamental analysis of asset management efficiency (ROA) when making investment decisions. Furthermore, company management should focus on optimizing asset utilization to generate net income, thereby sending a positive signal to the capital market

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...