Pengaruh Rasio Keuangan Terhadap Harga Saham

Authors

  • Rieswandha Dio Primasatya Universitas Airlangga
  • Agatha Arliana Universitas Airlangga

DOI:

10.33395/owner.v8i2.2067

Keywords:

CR, DER, FAT, ROA, TATO, Stock Price

Abstract

This research aims to examine the impact of financial ratios such as Fixed Asset Turn Over, Return On Asset, Current Ratio, Total Asset Turnover, and Debt To Equity Ratio on stock prices of manufacturing companies in the consumer goods sector in Indonesia. The sample was selected from companies listed on the IDX for five consecutive years during the period 2015-2020, with consistent annual financial reports, and listed in the LQ45 during the 2020 period. The research findings indicate that Fixed Asset Turn Over has a significant negative relationship with stock prices, Return On Asset has a significant positive relationship with stock prices, Current Ratio shows a negative but not significant relationship with stock prices, Total Asset Turnover has a positive but not significant relationship with stock prices, and Debt To Equity Ratio has a negative and not significant relationship with stock prices. Subsequent research may consider other factors that influence stock prices and assess their impact on the variables under investigation

Downloads

Download data is not yet available.

        Plum-X Analityc

References

Fahmi, Irhan, dan Hadi. 2011. Teori Portofolio dan Analisis Investasi. Edisi Kedua. Bandung: Alfabeta.

Fraser, L. M., & Ormiston, A. (2013). Understanding Financial Statements. In Pearson Higher Ed USA(10th ed., Vol. 27, Issue 5).

Hery. 2016. Financial Ratio for Business. Jakarta: PT Grasindo

Jensen, Michael C. Dan William Mecking. 1976. Theory of the Firm, Managerial Behavior,Agency, and Ownership Structure. Journal of Financial Economics 3(4), hlm. 305-360

Kasmir.(2016). Manajemen Sumber Daya Manusia (Teori dan Praktik). Depok: PT. Rajagrafindo Persada

Mathobo, N., Maserumule, M., & Moeti, K. (2021). An Analysis of Budget Planning in Public Hospitals in Limpopo Province: South Africa. Asian Journal of Business and Management, 9(2), 17–22. https://doi.org/10.24203/ajbm.v9i2.6582

Pasha, T. A. P. (2022). Fungsi-Fungsi Manajemen. In A. Sudirman (Ed.), Management Ideas: Teori dan Penerapannya(1st ed., pp.43–53).

Rahmawati,I.Y.andPandansari,T.(2016)‘ReaksiPasarModalDariDampakPeristiwaBomPlazaSarinahTerhadapAbnormalReturnPerusahaanLQ45YangTerdaftarDiBei.’,RisetAkuntansidanKeuanganIndonesia,1(2),pp.126–133.doi:10.23917/reaksi.v1i2.2728.

Sagdic, M., & Celikturk, T. (2017). Environmental Responsibility-an Essential Component of Social Responsibility for the Most Important Romanian Companies. 6th Eurasian Multidisciplinary Forum, April, 244–253. https://doi.org/10.18769/ijasos.309487

Sutrisno. (2017). Manajemen Keuangan Teori Konsep & Aplikasi.

Watts, R.L and Zimmerman, J.L.1986. Positive Accounting Theory. New York: Pratice Hall.

Downloads

Published

2024-03-31

How to Cite

Primasatya, R. D., & Arliana, A. (2024). Pengaruh Rasio Keuangan Terhadap Harga Saham. Owner : Riset Dan Jurnal Akuntansi, 8(2), 1549-1565. https://doi.org/10.33395/owner.v8i2.2067