Pengaruh Rasio Keuangan terhadap Harga Saham Pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021

##plugins.themes.academic_pro.article.sidebar##

Published Apr 6, 2023
https://doi.org/10.34012/japri.v5i1.3340
Download
pdf
Statistic
Vol. 5 No. 1 (2023): Akuntansi Prima

##plugins.themes.academic_pro.article.main##

Muhammad Ali Taupan
Universitas Prima Indonesia

Abstract

Abstrak

Penelitian Ini Bertujuan Untuk Mengetahui Bagaimana Pengaruh NPM, ROA, ROE, CR, DAR Dan DER Terhadap Harga Saham Pada Perusahaan Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 -2021. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif. Dilihat dari sifatnya penelitian ini bersifat deskriptif analisis. Populasi dalam penelitian ini terdiri dari semua perusahaan manufaktur sub sebktor Food and beverages yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017 – 2021 yaitu sebanyak 30 perusahaan. Teknik sampling pada penelitian ini menggunakan Teknik purposive sampling dengan toal jumlah sample sebanyak 10 perusahan. Teknik analisis data menggunaka uji asumsi klasi, uji regresi berganda dan uji hipotesis. Hasil penelitian ini adalah secara parsial Net Profit Margin, return on asset dan return on equity berpengaruh positif dan signifikan Terhadap Harga Saham Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 -2021. secara parsial current ratio, debt to asset ratio dan debt to equity ratio tidak berpengaruh positif dan tidak signifikan Terhadap Harga Saham Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 -2021. Secara simultan NPM, ROA, ROE, CR, DAR dan DER berpengaruh positif dan signifikan Terhadap Harga Saham Pada Perusahaan Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 -2021. Kkoefisien determinasi (adjusted R2) yang diperoleh sebesar 0,74. Hal ini berarti 74% variabel dependent yaitu harga saham dapat dijelaskan oleh variabel independentnya yaitu net profit margin (X1), current ratio (X2), return on asset (ROA), return on equity (ROE), current ratio (CR), debt to asset ratio (DAR) dan Debt to equity ratio (DER) dan 36% lainnya dapat dijelaskan oleh variabel lain diluar penelitian ini seperti total asset turn over dan lain-lain.


 


Kata kunci : NPM, ROA, ROE, CR, DAR, DER

##plugins.themes.academic_pro.article.details##

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Ali Taupan, M. . (2023). Pengaruh Rasio Keuangan terhadap Harga Saham Pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2017-2021. Akuntansi Prima, 5(1), 1–13. https://doi.org/10.34012/japri.v5i1.3340

References

  1. DAFTAR PUSTAKA
  2. al-Rubaie, Q. L. A., & Ahmed, A. S. (2021). Measuring and analyzing the repercussions of public debt in financing the general budget deficit for the iraqi economy after 2003 using the (Eviews) program. Materials Today: Proceedings. https://doi.org/10.1016/j.matpr.2021.07.180
  3. Arango Vásquez, L. (2020). If you don’t owe, you don’t own: debt, discipline and growth in rural Colombia. Journal of Rural Studies, 78, 271–281. https://doi.org/10.1016/j.jrurstud.2020.06.025
  4. Assouad, L. (2022). Rethinking the Lebanese economic miracle: The extreme concentration of income and wealth in Lebanon, 2005–2014. Journal of Development Economics, 103003. https://doi.org/10.1016/j.jdeveco.2022.103003
  5. Bansal, M., Kumar, A., Bhattacharyya, A., & Bashir, H. A. (2022). Predictors of revenue shifting and expense shifting: Evidence from an emerging economy. Journal of Contemporary Accounting and Economics. https://doi.org/10.1016/j.jcae.2022.100339
  6. Boungou, W., & Mawusi, C. (2022). The impact of economic policy uncertainty on banks’ non-interest income activities. International Economics, 169, 89–97. https://doi.org/10.1016/j.inteco.2021.12.003
  7. Cao, Y., Li, C., Liu, X., Lu, M., & Shan, Y. (2022). Economic policy uncertainty and debt allocation within business groups. Economic Modelling, 116. https://doi.org/10.1016/j.econmod.2022.106021
  8. Comprix, J., & Muller, K. A. (2006). Asymmetric treatment of reported pension expense and income amounts in CEO cash compensation calculations. Journal of Accounting and Economics, 42(3), 385–416. https://doi.org/10.1016/j.jacceco.2005.12.002
  9. Contreras, S., Ghosh, A., & Hasan, I. (2023). The effect of bank failures on small business loans and income inequality. Journal of Banking and Finance, 146. https://doi.org/10.1016/j.jbankfin.2022.106690
  10. da Silva Stefano, G., Antunes, T. dos S., Lacerda, D. P., Wolf Motta Morandi, M. I., & Piran, F. S. (2022). The impacts of inventory in transfer pricing and Comprehensive Income: Differences between traditional accounting and throughput accounting. British Accounting Review, 54(2). https://doi.org/10.1016/j.bar.2021.101001
  11. de Simone, L., Klassen, K. J., & Seidman, J. K. (2022). The effect of income-shifting aggressiveness on corporate investment. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2022.101491
  12. Dean, J., & Steele, M. (2022). Income decline, financial insecurity, landlord screening and renter mobility. Regional Science and Urban Economics, 95. https://doi.org/10.1016/j.regsciurbeco.2022.103797
  13. Dinh, T., & Schultze, W. (2022). Accounting for R&D on the income statement? Evidence on non-discretionary vs. discretionary R&D capitalization under IFRS in Germany. Journal of International Accounting, Auditing and Taxation, 46. https://doi.org/10.1016/j.intaccaudtax.2022.100446
  14. Equiza-Goñi, J., Faraglia, E., & Oikonomou, R. (2023). Union debt management. Journal of International Money and Finance, 130. https://doi.org/10.1016/j.jimonfin.2022.102747
  15. Feng, X., Li, W., Peng, Y., & Tan, Y. (2021). International trade friction and the cost of debt: Evidence from China. Pacific Basin Finance Journal, 67. https://doi.org/10.1016/j.pacfin.2021.101550
  16. Ghosh, A. (2020). Discerning the impact of disaggregated non-interest income activities on bank risk and profits in the post-Gramm-Leach-Bliley Act era. Journal of Economics and Business, 108. https://doi.org/10.1016/j.jeconbus.2019.105874
  17. Gnewuch, M. (2022). Spillover effects of sovereign debt-based quantitative easing in the euro area. European Economic Review, 145. https://doi.org/10.1016/j.euroecorev.2022.104133
  18. Gunaydin, A. D. (2022). Tax expense surprise and emerging markets equity returns. Borsa Istanbul Review, 22(4), 711–724. https://doi.org/10.1016/j.bir.2021.11.001
  19. Holzmeister, F., Huber, J., Kirchler, M., & Schwaiger, R. (2022). Nudging debtors to pay their debt: Two randomized controlled trials R. Journal of Economic Behavior and Organization, 198, 535–551. https://doi.org/10.1257/rct
  20. Krebs, M., & Nippel, P. (2021). Unexpected loss, expected profit, and economic capital: A note on economic capital for credit risk incorporating interest income, expenses, losses, and ROE target. Finance Research Letters, 38. https://doi.org/10.1016/j.frl.2020.101481
  21. Lichner, I., Lyócsa, Š., & Výrostová, E. (2022). Nominal and discretionary household income convergence: The effect of a crisis in a small open economy. Structural Change and Economic Dynamics, 61, 18–31. https://doi.org/10.1016/j.strueco.2022.02.004
  22. Lippert, A. M., Houle, J. N., & Walsemann, K. M. (2022). Student Debt and Cardiovascular Disease Risk Among U.S. Adults in Early Mid-Life. American Journal of Preventive Medicine, 63(2), 151–159. https://doi.org/10.1016/j.amepre.2022.02.002
  23. Lu, Y., & Wan, H. (2021). The unintended impact of housing provident fund on income inequality in urban China. China Economic Quarterly International, 1(4), 308–318. https://doi.org/10.1016/j.ceqi.2021.11.003
  24. Mari, G., & Keizer, R. (2022). Do high-income households ‘label’ family cash benefits? Evidence on family expenditures from Australia. Social Science Research, 102830. https://doi.org/10.1016/j.ssresearch.2022.102830
  25. Maudos, J., & Solís, L. (2009). The determinants of net interest income in the Mexican banking system: An integrated model. Journal of Banking and Finance, 33(10), 1920–1931. https://doi.org/10.1016/j.jbankfin.2009.04.012
  26. Melo, A., Fagundes, R., Lenarduzzi, V., & Santos, W. B. (2022). Identification and measurement of Requirements Technical Debt in software development: A systematic literature review. Journal of Systems and Software, 194. https://doi.org/10.1016/j.jss.2022.111483
  27. Miller, T., Miller, L., & Tolin, J. (2016). Provision for income tax expense ASC 740: A teaching note. Journal of Accounting Education, 35, 102–126. https://doi.org/10.1016/j.jaccedu.2015.11.007
  28. Nguyen, J. (2012). The relationship between net interest margin and noninterest income using a system estimation approach. Journal of Banking and Finance, 36(9), 2429–2437. https://doi.org/10.1016/j.jbankfin.2012.04.017
  29. Sadiq, M., Wen, F., Bashir, M. F., & Amin, A. (2022). Does nuclear energy consumption contribute to human development? Modeling the effects of public debt and trade globalization in an OECD heterogeneous panel. Journal of Cleaner Production, 375. https://doi.org/10.1016/j.jclepro.2022.133965
  30. Sekine, T. (2022). Looking from Gross Domestic Income: Alternative view of Japan’s economy. Japan and the World Economy, 101159. https://doi.org/10.1016/j.japwor.2022.101159
  31. Stangebye, Z. R. (2022). Long-term sovereign debt: A steady state analysis. Review of Economic Dynamics. https://doi.org/10.1016/j.red.2022.03.002
  32. Takaoka, S., & Takahashi, K. (2022). Corporate debt and unconventional monetary policy: The risk-taking channel with bond and loan contracts. Journal of Financial Stability, 60. https://doi.org/10.1016/j.jfs.2022.101013
  33. Theine, H., Humer, S., Moser, M., & Schnetzer, M. (2022). Emissions inequality: Disparities in income, expenditure, and the carbon footprint in Austria. Ecological Economics, 197. https://doi.org/10.1016/j.ecolecon.2022.107435
  34. Wang, Q. (Emma), & Zhang, J. (2023). Local institutional investors and debt maturity. Journal of Financial Markets, 62. https://doi.org/10.1016/j.finmar.2022.100758

Similar Articles

<< < 1 2 

You may also start an advanced similarity search for this article.