ANALISIS PENGARUH LABA AKUNTANSI DAN RETURN ON ASSET TERHADAP RETURN SAHAM : STUDI KASUS PADA PERUSAHAAN INDUSTRI SEKTOR KONSUMSI DI BURSA EFEK INDONESIA

• RHENDA BASYA SEMBIRING
• 2025

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This study employs a quantitave metode aims to determine the effect of accounting profit and return on assets on stock returns of companies in the consumer goods industry sector. The data collection method uses secondary methods in the form of company stock price information. The sampling technique uses purposive sampling, which is based on certain criteria so that 26 companies are obtained as research samples. The results of this study indicate that accounting earnings have no effect on stock returns. The independent value of earnings has a value of 0.107 greater than alpha 0.05 (0.107> 0.05). While return on assets has an influence on stock returns where the independent variable return on assets has a value of <0.01 which is smaller than the value of 0.05. The conclusion of this study is that the regression model formed with the independent variable accounting profit has no effect on stock returns and Return On Asset has an influence on stock returns. Therefore, return on assets can be used to predict stock returns in the consumer goods sector.

• Return On Asset
• Laba Akuntansi

https://repository.bsi.ac.id/repo/61591/ANALISIS-PENGARUH-LABA-AKUNTANSI-DAN-RETURN-ON-ASSET-TERHADAP-RETURN-SAHAM-:-STUDI-KASUS-PADA-PERUSAHAAN-INDUSTRI-SEKTOR-KONSUMSI-DI-BURSA-EFEK-INDONESIA
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