Role Of Eps As An Intervening Variable Between Profitability And Solvency Ratio On Stock Price

Ajeng Puspitasari ; Enny Susilowati Mardjono
International Journal Of Accounting, Management, A... 📅 2024 Vol 2, No 1 🔗 DOI: 10.56696/ijamer.v2i1.144
Abstract
The research was conducted with the aim of determining the role of Gross Profit Margin (GPM), Debt to Equity Ratio (DER), Return On Assets (ROA) in influencing Stock Prices with Earning Per Share (EPS) as an intervening variable. The population of this research uses the Property, Real Estate and Building Construction Sectors listed on the IDX for the 2021-2023 period. The sampling method uses purposive sampling, so that from a population of 166 companies, 107 companies were obtained that met the criteria. This research analysis tool is assisted by IBM SPSS version 20. The analysis technique used in this research is path analysis. The results of the study stated that ROA and EPS had a partial impact on stock prices, while other variables such as GPM and DER didn’t affect stock prices. DER and ROA contributed to EPS, while GPM didn’t contribute to EPS. The results of the Path Analysis stated that GPM didn’t have a significant effect on Stock Prices through EPS as an intervening. DER didn’t have a significant effect on Stock Prices through EPS as an intervening. ROA didn’t have a significant effect on Stock Prices through EPS as an intervening.
Keywords
Stock Price; Profitability; Debt Equity; and Earning Per Share
How to Cite

Ajeng Puspitasari & Enny Susilowati Mardjono (2024). Role Of Eps As An Intervening Variable Between Profitability And Solvency Ratio On Stock Price. International Journal Of Accounting, Management, And Economics Research, 2(1). https://doi.org/10.56696/ijamer.v2i1.144

Ajeng Puspitasari; Enny Susilowati Mardjono, "Role Of Eps As An Intervening Variable Between Profitability And Solvency Ratio On Stock Price," International Journal Of Accounting, Management, And Economics Research, vol. 2, no. 1, 2024.

Ajeng Puspitasari; Enny Susilowati Mardjono. "Role Of Eps As An Intervening Variable Between Profitability And Solvency Ratio On Stock Price." International Journal Of Accounting, Management, And Economics Research, vol. 2, no. 1, 2024.

Ajeng Puspitasari; Enny Susilowati Mardjono. "Role Of Eps As An Intervening Variable Between Profitability And Solvency Ratio On Stock Price." International Journal Of Accounting, Management, And Economics Research 2, no. 1 (2024).

Ajeng Puspitasari & Enny Susilowati Mardjono (2024) 'Role Of Eps As An Intervening Variable Between Profitability And Solvency Ratio On Stock Price', International Journal Of Accounting, Management, And Economics Research, 2(1). doi: 10.56696/ijamer.v2i1.144.

Ajeng Puspitasari; Enny Susilowati Mardjono. Role Of Eps As An Intervening Variable Between Profitability And Solvency Ratio On Stock Price. International Journal Of Accounting, Management, And Economics Research. 2024;2(1).

Artikel Terkait

The Effect of Accountability, Work–Life Balance, and Independence on Audit Quality at Public Accounting Firms (KAP) in Pekanbaru

Zahra Darmayati Ginting, Siti; Zahra Darmayati Ginting, Siti; Ramashar, Wira

How GCG, Profitability, Firm Size, Leverage Affect the Value Company of IDX-Listed Consumer Products Companies?

Gotama Tie, Vivin; Indah Hernawati, Retno

A Mediation Analysis of Work Engagement in the Relationship between Transformational Leadership, Organizational Culture, and OCB

Wijaya, Irvan; Darmi Astuti, Sih; Eko Waluyo, Dwi; Nur Chasanah, Amalia

Implementation of Green Accounting and Material Flow Cost Accounting in Supporting Sustainable Development

Artamevia Pamudya, Fani; Yudha Tama, Riz; Summaryati, Anna

The Effect of Management Accounting Systems, Organizational Culture on Managerial Performance of Business Strategy as Moderation (Case Study At Pt. Xxx (Persero) Tbk )

Sugeng Hartanto, Alik; Susilowati Mardjono, Enny

Service Quality and Emotional Experience as Key Drivers of E-Wom in the Hospitality Sector

Muhammad Zain Maajid; Mahmud Mahmud; Tubagus Achmad Darodjat
Tren Sitasi Jurnal