MICHELLE, HIZKIA (2021) Inflasi Sebagai Pemoderasi Pengaruh Kinerja Keuangan, Manajemen Laba dan Nilai Perusahaan Terhadap Return Saham (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia). Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.
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Abstract
Penelitian ini bertujuan untuk menguji apakah pengaruh current ratio, debt to equity ratio, return on asset, manajemen laba dan nilai perusahaan terhadap return saham dengan inflasi sebagai variabel moderasi pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indoensia (BEI). Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah metode purposive sampling. Sampel penelitian sebanyak 34 perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI periode 2017-2019 dengan jumlah data sebanyak 102. Metode analisis data yang digunakan analisis regresi linear berganda dan moderated regression analysis dengan alat bantu software Eviews versi 9. Hasil penelitian menunjukan bahwa (1) current ratio tidak berpengaruh terhadap return saham, (2) debt to equity ratio berpengaruh terhadap return saham, (3) return on asset berpengaruh terhadap return saham, (4) manajemen laba tidak berpengaruh terhadap return saham, (5) nilai perusahaan berpengaruh terhadap return saham, (6) inflasi tidak mampu memoderasi current ratio, return on asset dan nilai perusahaan terhadap return saham, namun inflasi mampu memoderasi debt to equity ratio dan manajemen laba terhadap return saham. Kata Kunci: Current Ratio, Debt to Equity Ratio, Return on Asset, Manajemen Laba, Nilai Perusahaan, Return Saham, Inflasi This study aims to examine whether there is an effect of the current ratio, debt to equity ratio, return on assets, earnings management and firm value on return of shares with inflation as a moderating variable in basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this study was purposive sampling method. The research sample consisted of 34 manufacturing companies in the basic and chemical industrial sectors listed on the IDX in 2017-2019 with a total of 102 data. The data analysis method used was multiple linear regression analysis and moderated regression analysis with software tool Eviews version 9. The results showed that (1) the current ratio has no effect on stock returns, (2) the debt to equity ratio has an effect on stock returns, (3) return on assets has no effect on stock returns, (4) earnings management has no effect on stock returns, (5) firm value affects stock returns, (6) inflation is not able to moderate the current ratio, return on assets on return of shares, but inflation is able to moderate the debt to equity ratio and earnings management on return of shares. Keywords: Current Ratio, Debt to Equity Ratio, Return on Asset, Earnings Management, Firm Value, Return of Shares, Inflation
| Item Type: | Thesis (Skripsi) | ||||||||
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| Subjects: | Akuntansi > Akuntansi Keuangan | ||||||||
| Divisions: | S1 Akuntansi | ||||||||
| Depositing User: | Hizkia Michelle | ||||||||
| Date Deposited: | 14 Sep 2021 15:01 | ||||||||
| Last Modified: | 14 Sep 2021 15:01 | ||||||||
| URI: | http://repository.stei.ac.id/id/eprint/5067 |
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