{"title":"会计信息对食品饮料制造企业股票价格的影响","authors":"Okeyo Oleyinka, Tyronni Chadire","doi":"10.37899/journallabisecoman.v2i3.406","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to determine the effect of accounting information on stock prices of manufacturing companies in the food and beverage sub-sector This research takes place at the Stock Market office. The sample selection method in this study is a purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the research period. The data analysis method used was multiple regression with the help of SPSS for windows 25.00 software. The results showed that 1) Based on the results of data analysis, the coefficient values of ROA, ROE, NPM, and EBIT showed an effect on stock prices simultaneously. 2) Based on the results of data analysis ROA, ROE, NPM partially significant effect on stock prices, while EBIT has no effect on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market. 3) The most dominant variable that influences ROA, ROE, NPM and EBIT on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market is the ROA variable","PeriodicalId":116609,"journal":{"name":"Journal La Bisecoman","volume":"106 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-09-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"The Influence of Accounting Information on Stock Prices of Food and Beverage Manufacturing Companies\",\"authors\":\"Okeyo Oleyinka, Tyronni Chadire\",\"doi\":\"10.37899/journallabisecoman.v2i3.406\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to determine the effect of accounting information on stock prices of manufacturing companies in the food and beverage sub-sector This research takes place at the Stock Market office. The sample selection method in this study is a purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the research period. The data analysis method used was multiple regression with the help of SPSS for windows 25.00 software. The results showed that 1) Based on the results of data analysis, the coefficient values of ROA, ROE, NPM, and EBIT showed an effect on stock prices simultaneously. 2) Based on the results of data analysis ROA, ROE, NPM partially significant effect on stock prices, while EBIT has no effect on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market. 3) The most dominant variable that influences ROA, ROE, NPM and EBIT on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market is the ROA variable\",\"PeriodicalId\":116609,\"journal\":{\"name\":\"Journal La Bisecoman\",\"volume\":\"106 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-09-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal La Bisecoman\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37899/journallabisecoman.v2i3.406\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal La Bisecoman","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37899/journallabisecoman.v2i3.406","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
摘要
本研究的目的是确定会计信息对食品和饮料子行业制造公司股票价格的影响。本研究在股票市场办公室进行。本研究的样本选择方法是有目的的抽样方法,共选取5家公司作为样本。数据收集技术在研究期间收集公司财务报表的数据。采用SPSS for windows 25.00软件进行数据分析,采用多元回归方法。结果表明:1)根据数据分析结果,ROA、ROE、NPM和EBIT的系数值同时对股价产生影响。2)根据数据分析的结果,ROA、ROE、NPM对股票价格有部分显著影响,而EBIT对股票市场食品饮料细分行业制造业公司的股票价格没有影响。3)影响股票市场食品饮料细分行业制造业公司股票价格的ROA、ROE、NPM和EBIT最主要的变量是ROA变量
The Influence of Accounting Information on Stock Prices of Food and Beverage Manufacturing Companies
The purpose of this study is to determine the effect of accounting information on stock prices of manufacturing companies in the food and beverage sub-sector This research takes place at the Stock Market office. The sample selection method in this study is a purposive sampling method with a total sample of 5 companies. The data collection techniques collect data on the company's financial statements during the research period. The data analysis method used was multiple regression with the help of SPSS for windows 25.00 software. The results showed that 1) Based on the results of data analysis, the coefficient values of ROA, ROE, NPM, and EBIT showed an effect on stock prices simultaneously. 2) Based on the results of data analysis ROA, ROE, NPM partially significant effect on stock prices, while EBIT has no effect on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market. 3) The most dominant variable that influences ROA, ROE, NPM and EBIT on stock prices of manufacturing companies in the food and beverage sub-sector on the Stock Market is the ROA variable