DAMPAK DETERMINAN HARGA SAHAM PADA MASA PANDEMI : Studi Empiris Pada Perusahaan Sektor Energi Pada Tahun 2019-2023

Defrian Ardiansyah (Universitas Islam Sultan Agung Semarang)
Mutoharoh Mutoharoh (Universitas Islam Sultan Agung Semarang)

Jurnal Riset Ilmu Akuntansi
Vol. 6 No. 2 (2025): Volume 6 Nomor 2 Tahun 2025: September 2025

This study not only provides information on the impact of the COVID-19 outbreak on the stock prices of the energy industry, but also looks at how company size, sales growth, and profitability with the prices of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Quantitative descriptive methods and explanations of the strategies used. The research sample was selected purposively based on various criteria, including the availability of operating permits and financial data during the observation period. Traditional assumption checks were carried out before using data analysis methods such as multiple linear regression. In contrast, sales growth did not appear to have an effect. This may be because higher operating costs do not always result in higher net income. In addition, although the COVID-19 epidemic has an impact on business and investor confidence.