<![CDATA[AbstrakArtikel ini mengetahui dan menguji pengaruh firm size, debt to asset ratio (DAR), price to book value (PBV), terhadap return saham dengan return on asset (ROA) sebagai variabel intervening.Penelitian dilakukan pada perusahaan LQ45 dengan populasi 45 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Berdasarkan kriteria populasi, jumlah sampel yang memenuhi syarat adalah 37 perusahaan, teknik analisis datanya menggunakan uji statistik deskriptif dan uji asumsi klasik, cara ini dilakukan sebagai pra-uji data sebelum diuji pada tahap analisis regresi berganda.Hasil penelitian menunjukkan firm size berpengaruh negatif tidak signifikan terhadap ROA, DAR berpengaruh negatif signifikan dan PBV berpengaruh positif signifikan terhadap ROA, firm size berpengaruh negatif tidak signifikan, DAR dan PBV berpengaruh positif tidak signifikan terhadap return saham, ROA berpengaruh positif signifikan terhadap return saham; ROA mampu memediasi DAR terhadap return saham namun ROA tidak mampu memediasi firm size dan PBV terhadap return saham.Kata kunci: Firm Size, DAR, PBV,ROA, Return saham. AbstractThis article knows and tests the effect of firm size, debt to asset ratio (DAR), price to book value (PBV), on stock returns with return on asset (ROA) as an intervening variable. The research was conducted on LQ45 companies with a population of 45 companies. The sampling technique used is purposive sampling. Based on population criteria, the number of eligible samples is 37 companies, the data analysis technique uses descriptive statistical tests and classical assumption tests, this is done as a pre-test of data before being tested at the multiple regression analysis stage. The results showed that firm size had no significant negative effect on ROA, DAR had significant negative effect and PBV had significant positive effect on ROA, firm size had insignificant negative effect, DAR and PBV had no significant positive effect on stock return, ROA had significant positive effect on stock return; ROA is able to mediate DAR against stock return but ROA is not able to mediate firm size and PBV against stock return.Keywords: Firm Size, DAR, PBV, ROA, Return shares.]]>
Copyrights © 2021
