PENGARUH RETURN ON ASSETS,RETURN ON EQUITY DAN EARNING PER SHARE TERHADAP RETURN SAHAM DENGAN FIRM VALUE SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PROPERTI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024
- RIANYTA TANJUNG
- 2025
This study aims to examine the effect of Return on Assets (ROA), Return on Equity (ROE), and Earnings per Share (EPS) on Stock Return with Firm Value as a mediating variable in property companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. This research uses a quantitative approach with secondary data in the form of annual financial statements from 20 property companies, resulting in 60 observations over 3 years. Data analysis was conducted using panel data regression with the Common Effect Model (CEM) approach and mediation testing using the Sobel Test.The results show that ROA and EPS have a significant effect on Stock Return, while ROE does not have a significant effect. Furthermore, Firm Value is proven to mediate the effect of ROA and ROE on Stock Return, but does not mediate the effect of EPS. These findings indicate that Firm Value can strengthen the influence of profitability on stock Return, particularly as measured by asset and capital efficiency.
Detail Informasi
Tugas Akhir ini ditulis oleh :
- 63210323 - RIANYTA TANJUNG
- Prodi : Akuntansi
- Kampus : Margonda
- Tahun : 2025
- Pembimbing : Tidak ditemukan
- Kode : 0074.S1.63.SKRIPSI.I.2025
- Status Akses : Private
- Diinput oleh : AXD
- Terakhir update : 22 Oktober 2025
- Dilihat : 55 kali