Pengaruh Laba, Nilai Buku dan CSR Terhadap Harga Saham Perusahaan Terdaftar pada Jakarta Islamic Index 70 (JII70) Tahun 2019-2021

Authors

  • Cipta Isratul Muslih Program Studi Akuntansi, Universitas Islam Indonesia

DOI:

https://doi.org/10.24002/konstelasi.v3i1.7085

Keywords:

harga saham, ROE, PBV, CSR

Abstract

Abstrak : Salah satu sarana penting untuk meningkatkan potensi dan menjaga kekayaan ialah dengan investasi. Tujuan investasi ialah untuk meningkatkan nilai aset dan mendapatkan pendapatan pasif. Berinvestasi di pasar modal bisa menjadi salah satu pilihan, salah satunya ialah instrumen investasi saham. Investasi saham memiliki potensi pendapatan yang tinggi dalam jangka panjang, khususnya jika harga saham naik dan capital gain. Tingkat pendapatan saham dapat ditentukan melalui membaca kinerja keuangan perushaan. Analisis kinerja keuangan dapat membantu investor mengetahui keuntungan serta risiko terkait investasi di saham. Adapun banyak proksi yang sering dipakai dalam analisis kinerja keuangan seperti Return On Equity (ROE) , Price Book to Value (PBV) dan Corporate Social Responsibility (CSR) sebagai faktor di luar rasio harga saham dalam suatu perusahaan yang di Jakarta Islamic Index 70 (JII70) periode tahun 2019 sampai dengan tahun 2021. Berdasarkan total hasil pengujian parsial (uji t) pada taraf (α) = 5% diketahui bahwa variabel return on equity memiliki pengaruh berpengaruh positif dan signifikan terhadap harga saham. sedangkan variabel Price Book to Value dan Corporate Social Responsibility tidak ada pengaruh bersignifkan kepada harga saham.

 

Abstract. One important things of increasing ability and maintaining wealth is doing investment. The purpose of investing is to increase the value of assets and earn passive income. Investing in the capital market can be an option, one of it is stock investment instruments. Stock investment has high profit potential in long term, especially if the stock price increases and capital gains. The level of acquisition of stock returns can be determined by analyzing the company's financial performance. This financial performance analysis can help investors know the potential benefits and risks associated with investing in stocks. as for several proxies that are often used in the analysis of financial performance Return On Equity (ROE), Price Book to Value and Corporate Social Responsibility (CSR) as factors outside of the ratio to stock prices in companies listed on the Jakarta Islamic Index 70 during period 2019 to 2021. Based on the results of partial testing (t test) at the significant level (α) = 5%, it can be seen that the variable Return On Equity has a positive and significant effect on stock prices. while the Price Book to Value and Corporate Social Responsibility (CSR) variables do not have a significant effect on stock returns.

 

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Published

12-06-2023

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