会计信息对公司股价的影响

Wilda Sari Hutabarat, Fince Aswadi Buulolo, Erlin Dermauli Rajagukguk, Ribka Oktaviani, Ninta Katharina, Yunelci Martha Seliamang
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引用次数: 0

摘要

本研究的主要目的是测试和分析流动比率,资产收益率,总资产周转率和净利润率对食品和饮料子行业制造公司2019-2021年期间股价的影响,包括部分和同时。使用的方法是定量的方法,使用多元线性回归分析进行统计数据分析,其中数据使用SPSS 25软件进行处理。研究标准采用目的性抽样技术,使研究成为19个样本,观察结果为57个研究样本。决定系数分析结果显示,17.4%的股价受自变量影响,其余受研究外变量影响,同时检验变量CR、ROA、TATO和NPM对股价有显著影响。变量流动比率、资产收益率和总资产周转率部分的检验结果对股价的影响不显著,而变量净利润率对股价的影响显著。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Pengaruh Informasi Akuntansi Terhadap Harga Saham Perusahaan
The main objective of this study is to test and analyze the influence Current Ratio, Return On Asset, Total Asset Turn Over, and Net Profit Margin to Share Prices in food and beverage sub-sector manufacturing companies The period 2019-2021 both partially and simultaneously. The method used is a quantitative approach with statistical data analysis using multiple linear regression analysis where the data is processed with SPSS 25 software. The research criteria applied were purposive sampling techniques so that the research became 19 samples with observation results obtained 57 research samples. The results of the coefficient of determination analysis show that 17.4% of stock prices are influenced by independent variables, the rest of which are influenced by variables outside the study and simultaneous testing of variables CR, ROA, TATO & NPM have a significant effect on stock prices. The test results of the variables current ratio, return on assets and total asset turn over partially cannot affect the stock price significantly but the variable net profit margin can have a significant influence on the stock price.
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