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All Journal Optimal: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Akuntansi
Agus Kubertein
Universitas Palangka Raya, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Pengaruh Current Ratio, Price To Book Value Dan Earning Per Share Terhadap Harga Saham Dengan Price Earning Ratio Sebagai Variabel Moderasi Franki Sinaga; Sri Yuni; Agus Kubertein; Mutmainah Mutmainah; Tatik Zulaika; Darmae Nasir
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 2 (2023): JUNI : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1293.112 KB) | DOI: 10.54066/jrea-itb.v1i2.268

Abstract

This study aims to determine the effect of the current ratio, price to book value, and earnings per share on stock prices in consumer goods manufacturing companies listed on the Indonesia Stock Exchange. This study uses a type of quantitative research. The data used in this research is secondary data with a period of 3 years. The method used in this study is Multiple Regression Analysis. As the dependent variable in this study the current ratio, price to book value, earnings per share, and stock prices as independent variables, as well as price earning ratio as a moderating variable. The results of this study are that partially price to book value and earnings per share have a positive and significant effect on stock prices, and the current ratio has a negative and insignificant effect on stock prices. And in moderation the price earning ratio as a moderating variable is able to strengthen the relationship between price to book value to stock prices, and the price earning ratio weakens the relationship between current ratio, earnings per share to stock prices. Simultaneously, the current ratio, price to book value and earnings per share together have a positive and significant effect on the stock price variable.
Pengaruh Persentase Saham Dan Akuntansi Konservatisme Terhadap Relevansi Nilai Laporan Keuangan Dengan Kualitas Laba Sebagai Variabel Moderasi Roy Alpinus Ginting; Lamria Simamora; M. Ichsan Diarsyad; Sri Yuni; Agus Kubertein; Iwan Christian
Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Amik Veteran Porwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1807

Abstract

This study aims to determine the effect of share percentage, accounting conservatism, the interaction of earnings quality and share percentage on value relevance and the interaction of earnings quality and accounting conservatism on value relevance in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of manufacturing companies used as samples in this study were 96 companies after going through the purposive sampling method. The results showed that partially the variable percentage of shares has no effect on value relevance, accounting conservatism has no effect on value relevance, earnings quality interactions are proven to be unable to moderate the relationship between share percentage to value relevance and earnings quality interactions are proven to be unable to moderate the relationship between accounting conservatism and relevance. Companies are expected to see the importance of other factors that can increase the relevance of the value of financial statements optimally. For investors, it is hoped that this can be used as input in making investment decisions in the future, before deciding to invest in the company. For further research, it is hoped that by adding other variables that might be able to predict the value relevance of financial statements even better.
Co-Authors Darmae Nasir Franki Sinaga Iwan Christian Lamria Simamora M. Ichsan Diarsyad Mutmainah Mutmainah Roy Alpinus Ginting Sri Yuni Tatik Zulaika