Pengaruh Laba Akuntansi terhadap Return Saham : (Studi Empiris Sektor Consumer Non Cyclicals Periode 2019-2023)

Divtyajeng Nurhaliza ; Sumarno Manrejo ; Bambang Prayogo
Jurnal Mutiara Ilmu Akuntansi (JUMIA) 📅 2025 Vol 3, No 2 🔗 DOI: 10.55606/jumia.v3i2.3729
Abstract
The aim of this research is to test and analyze the influence of accounting profit, cash flow, return on assets on stock returns. This research method uses quantitative research methods, with the type and source of data, namely secondary data. The population in this study is the non-cyclical consumer sector listed on the Indonesia Stock Exchange. The technique used is purposive sampling technique and there are 24 companies as samples with 5 years of observation. The analysis method used is a panel data regression model using eviews 12 software. The results of this study partially show that accounting profits have a positive effect on stock returns, cash flow and return on assets have no effect on stock returns.
Keywords
Accounting Profit; Cash Flow; Stock Return
How to Cite

Divtyajeng Nurhaliza, et al. (2025). Pengaruh Laba Akuntansi terhadap Return Saham : (Studi Empiris Sektor Consumer Non Cyclicals Periode 2019-2023). Jurnal Mutiara Ilmu Akuntansi (JUMIA), 3(2). https://doi.org/10.55606/jumia.v3i2.3729

Divtyajeng Nurhaliza; Sumarno Manrejo; Bambang Prayogo, "Pengaruh Laba Akuntansi terhadap Return Saham : (Studi Empiris Sektor Consumer Non Cyclicals Periode 2019-2023)," Jurnal Mutiara Ilmu Akuntansi (JUMIA), vol. 3, no. 2, 2025.

Divtyajeng Nurhaliza; Sumarno Manrejo; Bambang Prayogo. "Pengaruh Laba Akuntansi terhadap Return Saham : (Studi Empiris Sektor Consumer Non Cyclicals Periode 2019-2023)." Jurnal Mutiara Ilmu Akuntansi (JUMIA), vol. 3, no. 2, 2025.

Divtyajeng Nurhaliza; Sumarno Manrejo; Bambang Prayogo. "Pengaruh Laba Akuntansi terhadap Return Saham : (Studi Empiris Sektor Consumer Non Cyclicals Periode 2019-2023)." Jurnal Mutiara Ilmu Akuntansi (JUMIA) 3, no. 2 (2025).

Divtyajeng Nurhaliza, et al. (2025) 'Pengaruh Laba Akuntansi terhadap Return Saham : (Studi Empiris Sektor Consumer Non Cyclicals Periode 2019-2023)', Jurnal Mutiara Ilmu Akuntansi (JUMIA), 3(2). doi: 10.55606/jumia.v3i2.3729.

Divtyajeng Nurhaliza; Sumarno Manrejo; Bambang Prayogo. Pengaruh Laba Akuntansi terhadap Return Saham : (Studi Empiris Sektor Consumer Non Cyclicals Periode 2019-2023). Jurnal Mutiara Ilmu Akuntansi (JUMIA). 2025;3(2).

Artikel Terkait

Peran Sistem Informasi Akuntansi dalam Mempermudah Pengelolaan Keuangan Umkm di Era Digital untuk Meningkatkan Kinerja Usaha

Viky Zakiyatus Sariroh

Pengaruh Engagement di Sosial Media, Kepercayaan Merek, dan Kepuasan Pelanggan Terhadap Loyalitas Merek Nescafé

Salsabila Tiara Maharani; Cristiawan Hendratmoko

Analisis Kinerja Keuangan Pt Unilever Indonesia Tbk Berdasarkan Current Ratio, Debt to Equity Ratio, Return on Assets, dan Return on Equity Periode 2023–2025

Ghina Attikah; Rinda Syaharani; Rifki Gismanyan; Eko Edy Susanto

Analisa Penggunaan Sistem Accurate dalam Pencatatan Transaksi Pembelian Semen pada PT XYZ

Dea Devira Veronika; Muslimin Muslimin

Analisis Keuangan 11 Perusahaan Non-Finansial yang Terdaftar di Bei Sebelum dan Sesudah Melakukan Akuisisi di Tahun 2025

Yosep Eka Putra; Intan Salsabilla; Dhilsy Faisya Azzahra; Diva Avivah; Claudea Amanda

Tanpa Standar, Tanpa Akuntan: Potret Buram Tata Kelola Keuangan Yayasan Nirlaba di Kabupaten Tanah Datar

Sri Adella Fitri; Salwa Assyfa Yusri; Suci Rahmadani; Viola Agnesya; Zainia Jannah; Indri Nazwah Ari Syahputri
Tren Sitasi Jurnal