Pengaruh Informasi Akuntansi, Likuiditas, Leverage Terhadap Harga Saham pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021

Anggraini Agustina, Nur Diana, Dewi Diah Fakhriyyah

Abstract


The phenomena of this research is the increase in investment in the manufacturing sub-sector that occurred in the 2021-2022 period. The increase in investment that occurs indicates an increase in investment that occurs on the Indonesian stock exchange so that it will have an impact on increasing stock prices. The increase in stock prices that occur can be influenced by several factors such as accounting information, liquidity, leverage so that in this study it can be explained whether accounting information, liquidity, leverage affect stock prices. The purpose of this study was to determine the effect of accounting information, liquidity, leverage on stock prices in manufacturing companies. Signal theory is the theory used in this study because signal theory is an action taken by a company to provide clues to investors about the company's prospects. The method in this study uses quantitative. Data collection uses the documentation method by taking financial report data published by manufacturing companies on the Indonesian stock exchange for the 2018-2021 period. Three hypotheses were tested using multiple linear regression analysis. The results of this study indicate that accounting information, liquidity, and leverage affect stock prices in manufacturing companies listed on the Indonesian stock exchange in 2018-2021

Keywords: Accounting information, liquidity, leverage, stock price, signal theory


Full Text:

PDF

References


Annissa Mutia (2022). Investasi Sektor Manufaktur (jan-sep 2021 dan jan-sep 2022) databoks

Brigham, Eugene F and J.F. Houston (2010) Dasar-Dasar Manajemen Keuangan. Edisi 11. Jakarta: Salemba Empat.

Darmadji, T. and H. M. Fakhruddin (2012) Pasar Modal di Indonesia. EDISI 3. Jakarta: Salemba Empat.

Harahap and Sofyan Syafari (2013) Analisis Kritis atas Laporan Keuangan. Jakarta: PT Raja Grafindo.

Houston Joel F (2011) Dasar-dasar Manajemen Keuangan. Edisi 10. Jakarta: Salemba Empat.

Indriyani, W. et al. (2021) ‘Aktual : Jurnal Akuntansi Dan Keuangan Aktual : Jurnal Akuntansi Dan Keuangan’, 6(2), pp. 11–20.

Kasmir (2009) Pengantar Manajemen Keuangan. Jakarta: Kencana.

Kasmir (2012) Analisa Laporan Keuangan. kelima. Jakarta: PT. Grafindo Persada.

Nadia, D. and Susila, G.P.A.J. (2021) ‘Pengaruh Leverage dan Profitabilitas terhadap Harga Saham pada Perusahaan Sub Sektor Konstruksi dan Bangunan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2019’, Jurnal Akuntansi Profesi, 12(2), p. 230. doi:10.23887/jap.v12i2.32558.

Novianto, K.P. and Budiyanto (2020) ‘Pengaruh Likuiditas, Leverage dan Ukuran Perusahaan Terhadap Harga Saham Perusahaan Property dan Real Estate Yang Terdaftar di BEI’, Jurnal Ilmu dan Riset Manajemen, 9(6), pp. 1–18. Available at: www.idx.id.

Veny, V. (2019) ‘Pengaruh Informasi Keuangan Dan Aksi Korporasi Terhadap Harga Saham Perusahaan Industri Dasar Dan Kimia Tahun 2015-2017’, Jurnal Akuntansi Bisnis, 12(2). doi:10.30813/jab.v12i2.1777.

Wahyuni, F.D. and Utiyati, S. (2022) ‘Pengaruh Likuiditas, Leverage dan Profitabilitas Terhadap Harga Saham Pada Perusahaan Subsektor Farmasi Yang Terdaftar di Bursa Efek Indonesia (BEI) Pada Periode Tahun 2016-2021’, Ilmu dan Riset Manajemen, 11(1), pp. 1–16.

Widoatmodjo and Sawidji (2005) Cara Sehat Investasi di Pasar Modal. Jakarta: Media Komputindo.

Wygandt, Kimmel, K. (2015) Financial Accounting IFRS, 3rd Edition., Financial Accounting.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License