Pengaruh Return On Assets, Komisaris Independen, dan Earning Per Share terhadap Harga Saham
Keywords:
Stock Prices, Return on Assets, Independent Commissioner, Earning per Share.
Abstract
This study aims to determine whether Return on Assets (ROA), Independent Commissioner, and Earning per Share (EPS) have a positive effect on stock prices. The object of the research was conducted at conventional banking sector companies listed on the Indonesia Stock Exchange in 2018 – 2022. The sampling technique used purposive sampling with a total sample of 145 secondary data in the form of annual financial reports processed based on criteria for the period of the financial year which is available on the website www.idx.co.id. The results of research and descriptive statistical tests using stock price calculations at the end of each year's period show that ROA, Independent Commissioner, and EPS simultaneously have a significant effect on tax law. Partially from the independent variable test, the results showed that the ROA variable had a significant positive effect on stock prices with a p-value Sig 0.041 (probability value less than Sig 0.05) and the EPS variable had a significant positive effect on stock prices with a p-value Sig 0.002. Meanwhile, the Independent Commissioner variable has no significant positive effect on stock prices with a p-value of Sig 0.953 (probability value greater than Sig 0.05).
References
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Manufaktur Indonesia yang Go Public. Jurnal Ekonomi : Journal of Economic,
12(01). https://doi.org/10.47007/jeko.v12i01.3694
Guna, W. I., & Herawaty, A. (2010). Pengaruh mekanisme good corporate
governance, independensi auditor, kualitas audit dan faktor lainnya terhadap
manajemen laba. Jurnal Bisnis Dan Akuntansi, 12(1), 53–68.
Astuti, A. Y., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh ukuran perusahaan dan
leverage terhadap
Aprianti, E., Wahyuningsih, D., Unggul, U. E., Roa, K., & Saham, H. (2022). Implikasi Return On Asset ( ROA ), Earning Per Share ( EPS ), Price Earning Ratio ( PER ), Dan Debt Equity Ratio (DER) Terhadap Harga Saham. 4(1), 93–105.
Asri, M. H. (2018). Variabel Eps (Earning Per Share), Roa (Return on Assets), Roe (Return on Equity), Bopo (Biaya Operasional Pendapatan Operasional) Terhadap Harga Saham Jurnal Ilmiah Ekonomi Bisnis, 275–287. http://ejournal.gunadarma.ac.id/index.php/ekbis/article/view/1760%0Ahttps://ejournal.gunadarma.ac.id/index.php/ekbis/article/download/1760/1519
Dwi et al., 2022. (2019). Pengaruh utang terhadap ekuitas rasio ( DER ), return on aset ( ROA ).
Hermanto, H., & Natasya, A. (2021). Informasi Keuangan Perusahaan Terhadap Harga Saham Perusahaan Barang Konsumsi. Jurnal Ekonomi : Journal of Economic, 12(02). https://doi.org/10.47007/jeko.v12i02.4198
Hidayat, R., Roespinoedji, D., & Saudi, M. H. (2021). Effect of Return On Asset Net profit margin, and earning pershare on stock price (p. vol 12 no. 8 1388-1403). Jurnal Pendidikan komputer dan matematika Turki.
Hisar, R., Suharna, J., Amirruddin, A., & Cahyadi, L. (2021). Pengaruh ROA dan DER , terhadap return saham publik.
Hussain, M. E. F. A. H., Ahmed, I., & Mehdi, R. (2021). Impact of corporate performance on stock price predictions in the UAE markets : Neuro-fuzzy model. August 2020, 52–71. https://doi.org/10.1002/isaf.1484
Laily, S., & Izzati, N. I. (2020). The impact of profitability, leverage and dividend on the share price of food and beverage sector in Malaysia. Global Business and Management Research: An International Journal, 12(4), 535–540.
Mayuni, I. A. I., & Suarjaya, G. (2018). Pengaruh ROA, Firm Size, EPS, dan PER Terhadap Return Saham Pada Sektor Manufaktur di BEI. E-Jurnal Manajemen Unud, 7(8), 4063–4093. https://doi.org/10.24843/EJMUNUD.2018.v7.i08.p2
Putri, L. R. P. (2016). Pengaruh return on equity (ROE), debt to equity ratio (DER), price earning ratio (PER) dan earning per share (EPS) terhadap harga saham (studi pada perusahaan idx30 yang terdaftar di bei, periode tahun 2012-2014). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 3. https://jimfeb.ub.ac.id/index.php/jimfeb/article/view/1777
Sitanggang, T. N., Sipahutar, H., & Wau, T. H. (2020). Pengaruh Laba Akuntansi, Total Arus Kas, Net Profit Margin, Dan Tingkat Laverage Terhadap Return Saham Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015-2020. Journal of Economic, Bussines and Accounting (COSTING), 5(2), 833–843. https://doi.org/10.31539/costing.v5i2.3365
Spence. (1973). Job Market Signaling. Geburtshilfe Und Frauenheilkunde, 64(4), 419. https://doi.org/10.1055/s-2004-820924
Sugiyono. (2012). Dlscrib.Com-Pdf-Buku-Metode-Penelitian-Sugiyono.
Suhadak, Kurniaty, Handayani, S. R., & Rahayu, S. M. (2019). Stock return and financial performance as moderation variable in influence of good corporate governance towards corporate value. Asian Journal of Accounting Research, 4(1), 18–34. https://doi.org/10.1108/AJAR-07-2018-0021
Suraya, A., & Dona, T. M. (2020). “ Pengaruh Debt To Equity Ratio Dan Return On Equity Terhadap. In Jurnal Sekuritas (Vol. 3, Issue 1, pp. 166–175).
Syafaatul, 2021. (2021). Pengaruh Good Corporate Governance terhadap Harga Saham. Portal Garuda: Universitas Brawijaya, 2(2), 1–19.
Widiawati Watung, R., Ilat, V., Ekonomi dan Bisnis, F., & Akuntansi Universitas Sam Ratulangi Manado, J. (2016). Pengaruh Return On Asset (Roa), Net Profit Margin (Npm), Dan Earning Per Share (Eps) Terhadap Harga Saham Pada Perusahaan Perbankan Di Bursa Efek. Ejournal.Unsrat.Ac.Id, 4(2), 518–529. https://ejournal.unsrat.ac.id/index.php/emba/article/view/13108
Yana, D., & Agustiningsih, W. (2020). Pengaruh return on equity (roe), debt to equity ratio (der) dan price earnings ratio (per) terhadap harga saham. AKSELERASI: Jurnal Ilmiah Nasional, 4(2), 67–77. https://doi.org/10.54783/jin.v4i2.566
Weston, & Copeland. (2010). Manajemen Keuangan Jilid 2. Binarupa Aksara Publisher
Sujoko Efferin, Stevanus Hadi Darmadji & Yuliawati Tan, 2008. metode penelitian
akuntnasi; Edisi pertama - Yogyakarta; Graha Ilmu, 2008
Ikhsan, M., & Hilalia, M. (2021). Determinan Dividend Payout Ratio Perusahaan
Manufaktur Indonesia yang Go Public. Jurnal Ekonomi : Journal of Economic,
12(01). https://doi.org/10.47007/jeko.v12i01.3694
Guna, W. I., & Herawaty, A. (2010). Pengaruh mekanisme good corporate
governance, independensi auditor, kualitas audit dan faktor lainnya terhadap
manajemen laba. Jurnal Bisnis Dan Akuntansi, 12(1), 53–68.
Astuti, A. Y., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh ukuran perusahaan dan
leverage terhadap
Published
2023-09-05
How to Cite
Devi Elfrida Sihombing, & Lenawati Haryanto. (2023). Pengaruh Return On Assets, Komisaris Independen, dan Earning Per Share terhadap Harga Saham. Jurnal Mahasiswa: Jurnal Ilmiah Penalaran Dan Penelitian Mahasiswa, 5(3), 171-181. https://doi.org/10.51903/jurnalmahasiswa.v5i3.739
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