CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, FIRM SIZE, DIVIDEND PAYOUT RATIO, AND GREEN ACCOUNTING ON STOCK RETURN IN LQ45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2017-2021 PERIOD
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Abstract
The purpose of this study was to determine the effect of the current ratio, debt-to-equity ratio, return on equity, firm size, dividend payout ratio, and green accounting on stock returns of LQ45 companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses a quantitative approach. The population in this study were all LQ45 companies listed on the IDX for the 2017-2021 period, totaling 45 companies. Using the purposive sampling method, the sample in this study was set at 45 companies. The data collection technique in this study is to use the documentation method. Data analysis using regression with the help of Smart PLS. The results of this study indicate that the current ratio, debt-to-equity ratio, return on equity, firm size, and green accounting have no significant negative effect on stock returns, while the dividend payout ratio has a significant negative effect on stock returns of LQ45 companies listed on the Stock Exchange Indonesia for the 2017-2021 period. Suggestions for companies are expected to be able to manage each of the company's assets to gain profits so that they can increase stock prices which will affect the company's stock returns.
Tujuan penelitian ini adalah untuk mengetahui pengaruh current ratio, debt to equity ratio, return on equity, firm size, dividend payout ratio, dan green accounting terhadap return saham perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah seluruh perusahaan LQ45 yang terdaftar di BEI periode 2017-2021 yang berjumlah 45 perusahaan. Dengan menggunakan metode purposive sampling, sampel dalam penelitian ini ditetapkan sebanyak 45 perusahaan. Teknik pengumpulan data dalam penelitian ini adalah dengan menggunakan metode dokumentasi. Analisis data menggunakan regresi dengan bantuan Smart PLS. Hasil penelitian ini menunjukkan bahwa current ratio, debt to equity ratio, return on equity, firm size, dan green accounting tidak berpengaruh negatif signifikan terhadap return saham, sedangkan dividen payout ratio berpengaruh negatif signifikan terhadap return saham perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Saran bagi perusahaan diharapkan dapat mengelola setiap aset perusahaan untuk memperoleh laba sehingga dapat meningkatkan harga saham yang akan mempengaruhi return saham perusahaan.
References
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Chandra, T., Renaldo, N., & Putra, L. C. (2018). Stock Market Reaction towards SPECT Events using CAPM Adjusted Return. Opción, Año 34(Especial No.15), 338–374.
Chandra, T., Renaldo, N., Chandra, S., & Ng, M. (2024). Blue Management Accounting: Water Footprint, Cost, Efficiency, and Internal Control at WKP Corporation Headquarters. Journal of Environmental Accounting and Management, 12(2), 185–200. https://doi.org/10.5890/JEAM.2024.06.006
Dwiputra, I. M. A., & Suryanawa, I. K. (2016). Pengaruh Return On Assets , Net Profit Margin , Debt To Equity Ratio , Size Pada Perataan Laba. E-Jurnal Akuntansi Universitas, 16, 129–155.
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Junaedi, A. T., Renaldo, N., Yovita, I., Veronica, K., & Jahrizal. (2024). Digital Culture Revolution in Improving Firm Performance in Indonesia. Journal of System and Management Sciences, 14(1), 452–470. https://doi.org/10.33168/JSMS.2024.0126
Lumbantoruan, M. R., Panjaitan, H. P., & Chandra, T. (2021). The Influence of COVID-19 Events to Vaccination on Abnormal Return and Trading Volume Activity in IDX30 Companies. Journal of Applied Business and Technology, 2(3), 183–193.
Napitupulu, B., Sudarno, & Junaedi, A. T. (2021). Budget Realization as a Management Control Tool for Company Performance at PT. Pelabuhan Indonesia I (Persero) Pekanbaru Branch. Journal of Applied Business and Technology, 2(3), 243–250.
Prakoso, R. (2016). Analisis Faktor-Faktor yang Mempengaruhi Return Saham (Studi Empiris pada Perusahaan Manufaktur yang Go Public di Bursa Efek Indonesia Tahun 2011-2014). Jurnal Bisnis Indonesia, 05(April 2016), 5–20.
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Renaldo N, Suhardjo, Suyono, Putri I. Y dan Cindy. 2022. Bagaimana Cara Meningkatkan Kinerja Lingkungan Menggunakan Green Accounting ? Perspektif Generasi Z. Jurnal Akuntansi, Kewirausahaan dan Bisnis Volume 7 Nomor 2 Desember 2022, 134 - 144.
Renaldo, N., & Murwaningsari, E. (2023). Does Gender Diversity Moderate the Determinant of Future Firm Value? Review of Economics and Finance, 21, 680–689. https://doi.org/https://doi.org/10.55365/1923.x2023.21.72
Renaldo, N., Junaedi, A. T., Panjaitan, H. P., Yovita, I., Yusrizal, & Veronica, K. (2024). Transformasi Analisis Laporan Keuangan dalam Era Digital (Suhardjo, Suyono, & Andi (eds.)). PT. Literasi Nusantara Abadi Grup.
Renaldo, N., Purnama, I., & Cerintina. (2023). Return on Asset, Current Ratio, Debt to Asset Ratio, and Operating Cash Flow on Stock Price of Companies Listed in the Jakarta Islamic Index Period 2016-2021. 3rd International Conference on Business & Social Sciences, 336–349. https://doi.org/https://doi.org/10.24034/icobuss.v3i1.378
Renaldo, N., Suhardjo, Putri, I. Y., Juventia, J., & Nur, N. M. (2021). Penilaian Harga Saham Hijau Perusahaan Sektor Industri Barang Konsumsi Tahun 2015-2019. Procuratio: Jurnal Ilmiah Manajemen, 9(3), 283–298.
Renaldo, N., Suharti, Andi, Putri, N. Y., & Cecilia. (2021). Accounting Information Systems Increase MSMEs Performance. Journal of Applied Business and Technology, 2(3), 261–270. https://doi.org/https://doi.org/10.35145/jabt.v2i2.74
Renaldo, N., Suyono, Andi, Putri, N. Y., & Cecilia. (2023). How Business Intelligence, Intellectual Capital, and Company Performance Increase Company Value? Leverage as Moderation. Journal of Applied Business and Technology, 4(1), 93–99. https://doi.org/https://doi.org/10.35145/jabt.v4i1.123
Renaldo, N., Wijaya, B., Junaedi, A. T., Suhardjo, S., & Yusrizal, Y. (2024). Gold, Oil Prices, Exchange Rates, Dow Jones, and Inflation on Future Jakarta Composite Index. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 9(1), 108–122.
Sanjaya, T. (2015). PENGARUH RETURN,ON EQUITY (ROE), DEBT,RATIO (DR), DEBT TO,EQUITY RATIO (DER), EARNING,PER SHARE (EPS) TERHADAP,HARGA SAHAM (Studi pada,perusahaan Food,and Beverage yang,terdaftar di,Bursa Efek,Indonesia Periode 2011-2013). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 23(1), 85976.
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Suhardjo, Renaldo, N., Andi, Sudarno, Hutahuruk, M. B., Suharti, & Veronica, K. (2022). Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable. The Accounting Journal of BINANIAGA, 07(01), 89–102. https://doi.org/10.33062/ajb.v7i1.495
Suyono, Reinaldo N, Suhardjo, Sevendy T dan Hia E. R. 2022. Analisis Pengaruh DER dan CR Terhadap ROA dan Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015 - 2019. Jurnal Ilmiah Akuntansi, Volume 6 Nomor 2 Juni 2022, 170 - 179.
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Verawaty, V., Jaya, A. K., & Mendala, T. (2015). Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi, 11(2), 75–87.
Wati, Y., Irman, M., Yusrizal, Anton, & Renaldo, N. (2024). Green Intellectual Capital, Financial Performance, and Good Corporate Governance. Jurnal Akuntansi Keuangan Dan Bisnis, 17(1), 28–37. https://doi.org/10.35143/jakb.v17i1.6267
Wijaya, E., Ali, Z., Hocky, A., Anton, A., & Oliver, W. (2023). Impact of Company Size, Income on Share, Debt to Equity, Total Assets Revenue and Net Profit on The Kompas 100 Company Value Index. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 218–226. https://doi.org/https://doi.org/10.35145/icobima.v2i1.4066
Zulkifli, Z., Purwati, A. A., Renaldo, N., Hamzah, Z., & Hamzah, M. L. (2023). Employee performance of Sharia Bank in Indonesia : The mediation of organizational innovation and knowledge sharing. Cogent Business & Management, 10(3), 1–25. https://doi.org/10.1080/23311975.2023.2273609
Ansorimal, Panjaitan, H. P., & Chandra, T. (2022). The Influence of the Work Creation Law Draft on Abnormal Return and Trading Volume Activity in LQ45 Share. Journal of Applied Business and Technology, 3(1), 17–25.
Aryanti, Mawardi, & Andesta, S. (2016). Return Saham Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index ( Jii ). Pengaruh Roa, Roe, Npm Dan Cr Terhadap Return Saham Pada Perusahaan Yang Terdaftar Di Jakarta Islamic Index (Jii), 2(2), 54–71.
Chandra, T., Renaldo, N., & Putra, L. C. (2018). Stock Market Reaction towards SPECT Events using CAPM Adjusted Return. Opción, Año 34(Especial No.15), 338–374.
Chandra, T., Renaldo, N., Chandra, S., & Ng, M. (2024). Blue Management Accounting: Water Footprint, Cost, Efficiency, and Internal Control at WKP Corporation Headquarters. Journal of Environmental Accounting and Management, 12(2), 185–200. https://doi.org/10.5890/JEAM.2024.06.006
Dwiputra, I. M. A., & Suryanawa, I. K. (2016). Pengaruh Return On Assets , Net Profit Margin , Debt To Equity Ratio , Size Pada Perataan Laba. E-Jurnal Akuntansi Universitas, 16, 129–155.
Estuari, A. (2001). PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON INVESTMENT (ROI), EARNING PER SHARE (EPS) DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP RETURN SAHAM PERUSAHAAN DI BURSA EFEK INDONESIA. PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), RETURN ON INVESTMENT (ROI), EARNING PER SHARE (EPS) DAN DIVIDEND PAYOUT RATIO (DPR) TERHADAP RETURN SAHAM PERUSAHAAN DI BURSA EFEK INDONESIA, 1–5.
Fadrul, F., Howard, H., Nurazizah, F., Eddy, P., Novitriansyah, B., & Estu, A. Z. (2023). Analysis of Company Size, Inventory Intensity, and Variability of COGS on The Selection of Inventory Valuation Methods in Basic Materials Sector Companies Listed on IDX 2017-2021. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 227–237. https://doi.org/https://doi.org/10.35145/icobima.v2i1.4068
Fadrul, F., Wijaya, F. T., Natalia, A., Estu, A. Z., Novitriansyah, B., & Hadi, S. (2024). The Effect of Profitability Ratio, Solvability Ratio, and Liquidity Ratio on Stock Price at Sector Company Consumer Non-Cyclicals Listed in Indonesia Stock Exchange Period 2017-2021. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(2), 317–331. https://doi.org/https://doi.org/10.35145/icobima.v2i2.4380
Fahmi, I. (2013). Glosarium Ilmu Manajemen dan Akuntansi. Bandung.
Hutahuruk, M. B., Sudarno, S., Valencia, E., Angelina, D., & Priyono, P. (2024). Analysis of the Influence of CAR, LDR, NIM, BOPO, and NPL on Profitability in Conventional Banking Companies Listed on the IDX in 2017-2021. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(2), 332–347. https://doi.org/https://doi.org/10.35145/icobima.v2i2.4381
Ibrahim, D. C., & Panjaitan, H. P. (2020). Influence of NPM, PBV, DER, TATO, and EPS on Stock Prices of Automotive Sub Sector Companies and Its Components Listed on IDX in 2014-2018. Journal of Applied Business and Technology, 1(3), 151–162.
Ihsan S. Basalama, S. M., & Sumarauw, J. S. B. (2015). PENGARUH CURRENT RATIO, DER DAN ROA TERHADAP RETURN SAHAM PADA PERUSAHAAN AUTOMOTIF DAN KOMPONEN PERIODE 2013-2015. PENGARUH CURRENT RATIO, DER DAN ROA TERHADAP RETURN SAHAM PADA PERUSAHAAN AUTOMOTIF DAN KOMPONEN PERIODE 2013-2015, 37(3), 343. https://doi.org/10.18907/jjsre.37.3_343_4
Infante, Y. O. T. A. Y., Arlyana, L., Haristan, M., & Akri, P. (2024). The Effect of Current Ratio, Debt To Equity Ratio, and Return on Assets on Dividend Policy Industrial Consumption Goods Sector Companies Listed in The Indonesian Stock Exchange Year 2013 – 2016. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(2), 391–401. https://doi.org/https://doi.org/10.35145/icobima.v2i2.4486
Junaedi, A. T., Renaldo, N., Yovita, I., Veronica, K., & Jahrizal. (2024). Digital Culture Revolution in Improving Firm Performance in Indonesia. Journal of System and Management Sciences, 14(1), 452–470. https://doi.org/10.33168/JSMS.2024.0126
Lumbantoruan, M. R., Panjaitan, H. P., & Chandra, T. (2021). The Influence of COVID-19 Events to Vaccination on Abnormal Return and Trading Volume Activity in IDX30 Companies. Journal of Applied Business and Technology, 2(3), 183–193.
Napitupulu, B., Sudarno, & Junaedi, A. T. (2021). Budget Realization as a Management Control Tool for Company Performance at PT. Pelabuhan Indonesia I (Persero) Pekanbaru Branch. Journal of Applied Business and Technology, 2(3), 243–250.
Prakoso, R. (2016). Analisis Faktor-Faktor yang Mempengaruhi Return Saham (Studi Empiris pada Perusahaan Manufaktur yang Go Public di Bursa Efek Indonesia Tahun 2011-2014). Jurnal Bisnis Indonesia, 05(April 2016), 5–20.
Purnamasari, L. (2013). Pengaruh Perubahan Dividend Payout Ratio Dan Dividend Yield Terhadap Return Saham (Studi Pada Perusahaan Manufaktur Di Bursa Efek Indonesia). Journal of Business and Banking, 3(2), 213. https://doi.org/10.14414/jbb.v3i2.238
Ratna Prihantini. (2009). Analisis Pengaruh Inflasi, Nilai Tukar, Roa, Der Dan Cr Terhadap Return Saham (Studi Kasus Saham Lndustri Real Estate And Property Yang Terdaftar Di Bursa Efek Indonesia Periode 2003 - 2006). Jurnal Bisnis Strategi, 18(2), 99–117. https://repofeb.undip.ac.id
Renaldo N, Suhardjo, Putri I. Y, Juventia J dan Nur N. M. Penilaian Harga Saham Hijau Perusahaan Sektor Industri Barang Konsumsi Tahun 2015 - 2020. Jurnal Ilmiah Manajemen, Volume 9 Nomor 3 September 2021, 283 - 298.
Renaldo N, Suhardjo, Suyono, Putri I. Y dan Cindy. 2022. Bagaimana Cara Meningkatkan Kinerja Lingkungan Menggunakan Green Accounting ? Perspektif Generasi Z. Jurnal Akuntansi, Kewirausahaan dan Bisnis Volume 7 Nomor 2 Desember 2022, 134 - 144.
Renaldo, N., & Murwaningsari, E. (2023). Does Gender Diversity Moderate the Determinant of Future Firm Value? Review of Economics and Finance, 21, 680–689. https://doi.org/https://doi.org/10.55365/1923.x2023.21.72
Renaldo, N., Junaedi, A. T., Panjaitan, H. P., Yovita, I., Yusrizal, & Veronica, K. (2024). Transformasi Analisis Laporan Keuangan dalam Era Digital (Suhardjo, Suyono, & Andi (eds.)). PT. Literasi Nusantara Abadi Grup.
Renaldo, N., Purnama, I., & Cerintina. (2023). Return on Asset, Current Ratio, Debt to Asset Ratio, and Operating Cash Flow on Stock Price of Companies Listed in the Jakarta Islamic Index Period 2016-2021. 3rd International Conference on Business & Social Sciences, 336–349. https://doi.org/https://doi.org/10.24034/icobuss.v3i1.378
Renaldo, N., Suhardjo, Putri, I. Y., Juventia, J., & Nur, N. M. (2021). Penilaian Harga Saham Hijau Perusahaan Sektor Industri Barang Konsumsi Tahun 2015-2019. Procuratio: Jurnal Ilmiah Manajemen, 9(3), 283–298.
Renaldo, N., Suharti, Andi, Putri, N. Y., & Cecilia. (2021). Accounting Information Systems Increase MSMEs Performance. Journal of Applied Business and Technology, 2(3), 261–270. https://doi.org/https://doi.org/10.35145/jabt.v2i2.74
Renaldo, N., Suyono, Andi, Putri, N. Y., & Cecilia. (2023). How Business Intelligence, Intellectual Capital, and Company Performance Increase Company Value? Leverage as Moderation. Journal of Applied Business and Technology, 4(1), 93–99. https://doi.org/https://doi.org/10.35145/jabt.v4i1.123
Renaldo, N., Wijaya, B., Junaedi, A. T., Suhardjo, S., & Yusrizal, Y. (2024). Gold, Oil Prices, Exchange Rates, Dow Jones, and Inflation on Future Jakarta Composite Index. Kurs: Jurnal Akuntansi, Kewirausahaan Dan Bisnis, 9(1), 108–122.
Sanjaya, T. (2015). PENGARUH RETURN,ON EQUITY (ROE), DEBT,RATIO (DR), DEBT TO,EQUITY RATIO (DER), EARNING,PER SHARE (EPS) TERHADAP,HARGA SAHAM (Studi pada,perusahaan Food,and Beverage yang,terdaftar di,Bursa Efek,Indonesia Periode 2011-2013). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 23(1), 85976.
Sari, Chandra, T., & Panjaitan, H. P. (2021). The Effect of Company Size and DER on ROA and Company Value in the Food and Beverage Sub Sector on the Indonesia Stock Exchange (IDX). Journal of Applied Business and Technology, 2(2), 134–141.
Suhardjo, Renaldo, N., Andi, Sudarno, Hutahuruk, M. B., Suharti, & Veronica, K. (2022). Bonus Compensation and Real Earnings Management: Audit Committee Effectiveness as Moderation Variable. The Accounting Journal of BINANIAGA, 07(01), 89–102. https://doi.org/10.33062/ajb.v7i1.495
Suyono, Reinaldo N, Suhardjo, Sevendy T dan Hia E. R. 2022. Analisis Pengaruh DER dan CR Terhadap ROA dan Harga Saham pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2015 - 2019. Jurnal Ilmiah Akuntansi, Volume 6 Nomor 2 Juni 2022, 170 - 179.
Suyono, Renaldo N, Sevendy T, Putri I. Y dan Sitompul Y. S. Pengaruh ROA, DER Terhadap Ukuran Perusahaan dan Nilai Perusahaan Makanan dan Minuman. Jurnal Ilmiah Akuntansi, Volume 5 Nomor 3 September 2021.
Verawaty, V., Jaya, A. K., & Mendala, T. (2015). Pengaruh Kinerja Keuangan Terhadap Return Saham Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi, 11(2), 75–87.
Wati, Y., Irman, M., Yusrizal, Anton, & Renaldo, N. (2024). Green Intellectual Capital, Financial Performance, and Good Corporate Governance. Jurnal Akuntansi Keuangan Dan Bisnis, 17(1), 28–37. https://doi.org/10.35143/jakb.v17i1.6267
Wijaya, E., Ali, Z., Hocky, A., Anton, A., & Oliver, W. (2023). Impact of Company Size, Income on Share, Debt to Equity, Total Assets Revenue and Net Profit on The Kompas 100 Company Value Index. Proceeding of International Conference on Business Management and Accounting (ICOBIMA), 2(1), 218–226. https://doi.org/https://doi.org/10.35145/icobima.v2i1.4066
Zulkifli, Z., Purwati, A. A., Renaldo, N., Hamzah, Z., & Hamzah, M. L. (2023). Employee performance of Sharia Bank in Indonesia : The mediation of organizational innovation and knowledge sharing. Cogent Business & Management, 10(3), 1–25. https://doi.org/10.1080/23311975.2023.2273609
Published
2024-12-31
How to Cite
RENALDO, Nicholas et al.
CURRENT RATIO, DEBT TO EQUITY RATIO, RETURN ON EQUITY, FIRM SIZE, DIVIDEND PAYOUT RATIO, AND GREEN ACCOUNTING ON STOCK RETURN IN LQ45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2017-2021 PERIOD.
Bilancia : Jurnal Ilmiah Akuntansi, [S.l.], v. 8, n. 4, p. 403-415, dec. 2024.
ISSN 2685-5607.
Available at: <https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/BILANCIA/article/view/4694>. Date accessed: 17 jan. 2025.
doi: https://doi.org/10.35145/bilancia.v8i4.4694.
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Articles
