Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH RASIO NILAI PASAR DAN PROFITABILITAS TERHADAP HARGA DAN RETURN SAHAM PERBANKAN YANG TERDAFTAR DI BEI PADA MASA PANDEMI COVID-19

Mitha Icha Yanti Tambun (Universitas Negeri Jakarta)
Agung Dharmawan Buchdadi (Universitas Negeri Jakarta)
M. Edo Suryawan Siregar (Universitas Negeri Jakarta)



Article Info

Publish Date
20 Jan 2024

Abstract

This study aims to test whether there is an effect of market value and profitability ratios on the prices and returns of banking shares listed on the IDX during the COVID-19 pandemic (2020–2022). The Market Value Ratio is proxied by Dividend Per Share (DPS) and Earning Per Share (EPS). Meanwhile, the profitability ratio is proxied by Return on Investment (ROI). This research uses 12 financial companies listed on the IDX as research samples. The sampling method used was a purposive sampling technique. The analysis technique used is panel data regression. This research also uses an additional sample, namely in the period before the COVID-19 pandemic (2017–2019) as a comparison. The research results show that DPS and EPS have a positive and significant effect on share prices during the COVID-19 pandemic, but have no effect on stock returns. Then, ROI has no effect on stock prices during the pre-pandemic period or during the COVID-19 pandemic, but it does affect stock returns.

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...