PENGARUH NET PROFIT MARGIN (NPM), EARNING PER SHARE (EPS), DEBT TO EQUITY RATIO (DER), DAN CURRENT RATIO (CR) TERHADAP RETURN SAHAM DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

(STUDI PADA PERUSAHAAN SEKTOR PROPERTY AND REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2017 – 2021)

Authors

  • Kinanti Susan Ari Universitas Pekalongan
  • Amalia Ilmiani Universitas Pekalongan
  • Iis Duwinaeni Universitas Pekalongan

Keywords:

Net Profit Margin, Earning Per Share, Debt To Equity Ratio, Current Ratio, Share Return, , Good Corporate Governance, Independent Commissioner

Abstract

This research aims to determine the influence of Net Profit Margin (NPM), Earning Per Share (EPS), Debt To Equity Ratio (DER), and Current Ratio (CR) on Stock Returns and to test the influence of Good Corporate Governance which is proxied by Independent Commissioners in moderates the relationship between Net Profit Margin (NPM), Earning Per Share (EPS), Debt To Equity Ratio (DER), and Current Ratio (CR) with Stock Returns. This research took a sample of companies in the Property and Real Estate Sector on the Indonesia Stock Exchange (BEI). The samples obtained were 15 companies from research data of 87 companies. The analysis method used is partial least squares (PLS) with a significance level of 0.05. The results of this research show that (1) Net Profit Margin and Earning Per Share have a positive effect on Stock Returns, (2) Debt To Equity Ratio and Current Ratio have no effect on Stock Returns, (3) Independent Commissioners can moderate the influence of Net Profit Margin, Earnings Per Share, and Current Ratio on Stock Returns, (4) Independent Commissioners cannot moderate the influence of the Debt To Equity Ratio on Stock Returns.

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Published

2024-05-30

How to Cite

Ari, K. S., Ilmiani, A., & Duwinaeni, I. (2024). PENGARUH NET PROFIT MARGIN (NPM), EARNING PER SHARE (EPS), DEBT TO EQUITY RATIO (DER), DAN CURRENT RATIO (CR) TERHADAP RETURN SAHAM DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI : (STUDI PADA PERUSAHAAN SEKTOR PROPERTY AND REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2017 – 2021). Journal of Accounting and Management’s Student, 1(2). Retrieved from https://journals.unikal.ac.id/index.php/jams/article/view/128

Issue

Vol. 1 No. 2 (2024): JOURNAL OF ACCOUNTING AND MANAGEMENTS STUDENT

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Article

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Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.