METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist
Vol 10 No 2 (2026): METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist

Pengaruh Current Ratio (CR), Debt To Equity Ratio (DER), Dan Earning Per Share (EPS) Terhadap Harga Saham pada Perusahaan Indeks IDX30 di Bursa Efek Indonesia Periode 2022-2025

Lilu Oni Yuvita (Universitas Nusantara PGRI Kediri)
Hestin Sri Widiawati (Universitas Nusantara PGRI Kediri)
Sigit Puji Winarko (Universitas Nusantara PGRI Kediri)



Article Info

Publish Date
31 Oct 2026

Abstract

Stock price movements are an important consideration for investors when evaluating a company’s financial condition and future prospects. Fluctuations in stock prices may be associated with several financial indicators, including the current ratio (CR), debt to equity ratio (DER), and earnings per share (EPS). This study was conducted to examine the relationship between these financial ratios and the stock prices of companies listed in the IDX30 Index on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative approach was applied using secondary data obtained from the companies’ annual financial reports. The sample was selected through purposive sampling, resulting in 14 eligible companies with a total of 56 observations. The data were processed and tested using multiple linear regression analysis with IBM SPSS version 23. The findings reveal that CR, DER, and EPS jointly demonstrate a significant association with stock prices. When assessed individually, EPS is found to significantly influence stock prices, whereas CR and DER do not exhibit a significant effect.

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Journal Info

Abbrev

jsika

Publisher

Subject

Description

METHOSIKA: Jurnal Akuntansi dan Keuangan Methodist adalah media informasi karya ilmiah pada ilmu Akuntansi dan Keuangan yang diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi Universitas Methodist Indonesia, terbit 2 (dua) kali setahun, pada bulan Oktober dan April. Media ini terbuka untuk ...