Pengaruh Current Ratio, Return on Asset, Dan Debt to Equity Ratio Terhadap Harga Saham Perusahaan Pertanian Dalam Daftar Bei Tahun 2011-2020

Amelia Angraini M; Nanu Hasanuh

doi:10.38204/jrak.v9i1.877

Amelia Angraini M Universitas Singaperbangsa Karawang
Nanu Hasanuh

DOI: https://doi.org/10.38204/jrak.v9i1.877

Keywords: Current Ratio, Return On Asset, Debt to Equity Ratio, Stock Prices

Abstract

This study, titled ‘The Influence of Current Ratio, Return On Assets, and Debt to Equity Ratio on Stock Prices of Agricultural Companies on the IDX List,’ aimed to see how financial indicators like current ratio, return on assets, and debt to equity affect stock prices. Secondary data for this study came from the BEI website in the form of yearly financial reports, as well as finance.yahoo.com for stock prices for agricultural enterprises. Purposive sample of three firms with a total of 30 data points is used in this investigation. The data analysis strategy may be carried out using the traditional assumption test analysis technique, the coefficient of determination (R²), and the hypothesis testing stage is carried out using the F-test and t-test with the data processing tool, SPSS version 16. According to the findings, the current ratio and debt to equity ratio have a partial negative and significant influence on the value of the stock price, whereas the return on assets has a partly negative and substantial effect on the value of the stock price. But when evaluated at the same time span, the results show the simultaneous effect of the ratio of the independent variables on dependent variable of stock prices, passively or actively thus leads to a reporting basis for its fundamental output.

Downloads

Download data is not yet available.

References

Adriana, V., & Mutoharoh, R. (2019). Debt To Equity Ratio (Der) Terhadap Harga Saham Pada Pt Tiga Pilar Sejahtera Food Tbk Periode 2010-2017. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 5(2), 118-127.

Delvianti. (2016). Pengaruh Rasio Likuiditas, Profitabilitas Dan Solvabilitas Terhadap Harga Saham (p. 8). Jurnal Erudisi Fisipol: Universitas Ekasakti Padang.

Fahmi, I. (2016). Pengantar Manajemen Keuangan: Teori dan Soal Jawab. Bandung: Alfabeta.

Harga Saham Perusahaan Pertanian. (2022). www.finance.yahoo.com. Diakses 17 Februari 2022.

Hery. (2016). Analisis Laporan Keuangan (Adipramono (Ed.)). Jakarta: PT Grasindo.

KHAIRUDIN, K., & Wandita, . (2017). Analisis Pengaruh Rasio Profitabilitas, Debt To Equity Ratio (DER) dan Price To Book Value (PBV) Terhadap Harga Saham Perusahaan Pertambangan di Indonesia. Jurnal Akuntansi Dan Keuangan, 8(1), 68–84. https://doi.org/10.36448/jak.v8i1.826

Laporan Keuangan Perusahaan Pertanian ,Bursa Efek Indonesia. (2022). www.idx.co.id. Diakses 17 Februari 2022.

M. Fraser, Lyn dan Ormiston, A. (2018). Memahami Laporan Keuangan (B. Sarjiw (Ed.); Kesembilan). Jakarta: Penerbit Indeks Jakarta.

Nurdin, I. (2015). Analisis pengaruh current ratio, debt equity ratio, earning per share, kurs dan tingkat inflasi terhadap harga saham pada perusahaan manufaktur di lq45. https://doi.org/10.26486/jramb.v1i2.204.

Pramuditha, P., & Harto, B. (2022). Analisa Kebijakan Pemerintah Dalam Bidang Moneter Guna Meningkatkan Kualitas Indeks Harga Saham Gabungan Di Bursa Efek. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 8(1), 74-79

Prihadi (2012) dalam Jufrizen, J., & Sari, M. (2019). Pengaruh Current Ratio, Debt to Equity Ratio dan Firm Size terhadap Return on Equity. Jurnal Riset Akuntansi: Aksioma.

Rahmani, N. A. B. (2021). Pengaruh Roa (Return On Asset), Roe (Return On Equity), Npm (Net Profit Margin), Gpm (Gross Profit Margin) Dan EPS (Earning Per Share) Terhadap Harga Saham Dan Pertumbuhan Laba Pada Bank Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 -2018. HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam, 7(1), 6.

Ratnaningtyas, H. (2021). Pengaruh Return on Equity, Current Ratio, dan Debt to Equity Ratio terhadap Harga Saham. Jurnal Proaksi, 8(1).

SARI, D. I. (2021). Pengaruh Roa, Roe Dan Eps Terhadap Harga Saham Perusahaan Perbankan Yang Terdaftar Di Bei Periode 2016-2019. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi, 5(1), 1. https://doi.org/10.31851/neraca.v5i1.5068

Sartono, A. (2010). Manajemen Keuangan Teori dan Aplikasi. Yogyakarta: BPFE.

Sutan Kayo, E. (2020). Daftar Saham Perusahaan Publik/Emiten Sektor Pertanian Di Bursa Efek Indonesia (BEI). https://www.sahamok.net/emiten/sektor-pertanian/. Diakses pada 27 Januari 2022.

Suprayono (2000) dalam Amorta, B. A. (2022). Pengaruh Informasi Keuangan Dan Non Keuangan Terhadap Underpricing (Studi Pada Perusahaan yang Terdaftar Indeks Saham Syariah Tahun 2018-2020). Doctoral dissertation, Universitas Islam Negeri Raden Intan Lampung.

Widodo, A., & Dewi, R. P. (2015). Pengaruh Current Ratio, Debt To Equity Ratio, Dan Earning Per-Share Terhadap Harga Saham. Business Management Journal, 11(1). https://doi.org/10.30813/bmj.v11i1.621.