Internationale Zeitschrift für Unternehmertum

1939-4675

Abstrakt

The Effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Earning Per Share (EPS) on Share Prices with Return on Assets as a Moderated Variables in Food and Beverage Subsectors Registered in 2012-2019 Assets Variables Registered in 2012-2019 Stock Exchange Registered in Stock Exchange

Deni Sunaryo, Nafiuddin, Ratu Erlina Gentari, Denny Kurnia

This research aims to assess the impact on stock prices and how much debt-to-equity ratio (DER) and earning per share (EPS) affect stock prices (ROA). This sample population was 30 companies listed on the 2012-2019 Southeastern Asian Stock Exchange in the food and drink sub-sector. The technique used is purposeful samples such that 19 firms with full financial results analyzed and collected as many as 152 representatives of companies according to the variables. Multiple regression analysis and moderated regression analysis are the analytical methods used (MRA). Results indicate the positive influence of CR and EPS on stock prices, while DER had partially no significant effects on stock prices, CR, DER and EPS influenced equity prices concurrently. The moderation test indicates that the ROA relationship of independent variables (CR, DER, and EPS) with the dependent variable is not moderated in this analysis (Stock Price).

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