PUTRI, INTAN SUPRIYATNA (2026) PENGARUH KUALITAS AUDIT, RETURN ON EQUITY, DAN CURRENT RATIO TERHADAP HARGA SAHAM (Studi Empiris pada Perusahaan Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024). S1 thesis, Universitas Mercu Buana Jakarta - Menteng.
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Abstract
Tujuan dari penelitian ini adalah untuk membuktian secara empiris pengaruh kualitas audit, return on equity (ROE), dan current ratio terhadap harga saham pada industri perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode tahun 2020–2024. Jenis penelitian ini adalah metode kuantitatif. Populasi penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di bursa efek sebanyak 60 perusahaan. Sampel di ambil menggunakan metode purposive sampling dan diperoleh sampel sebanyak 44 perusahaan yang memenuhi kriteria. Data yang digunakan berasal dari laporan keuangan tahunan. Pengujian yang digunakan penelitian ini terdiri dari model digunakan regresi data panel dengan pendekatan fixed effect model. Selain itu, dilakukan uji asumsi klasik dan uji pemilihan model, seperti Chow, Hausman, dan Lagrange Multiplier test. Hasil penelitian menunjukkan bahwa kualitas audit berpengaruh positif signifikan terhadap harga saham; ROE tidak berpengaruh terhadap harga saham; dan current ratio berpengaruh negatif signifikan pada harga saham. Studi ini memberikan manfaat teoretis dan praktis bagi investor, manajer perusahaan, dan regulator dalam meningkatkan transparansi dan kinerja keuangan sektor perbankan. The purpose of this study is to empirically prove the effect of audit quality, return on equity (ROE), and current ratio on stock prices in the banking industry listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. This type of research is quantitative. The population of this study is all banking companies listed on the stock exchange, totalling 60 companies. The sample was taken using purposive sampling and obtained a sample of 44 companies that met the criteria. The data used came from annual financial reports. The tests used in this study consisted of a panel data regression model with a fixed effect model approach. Additionally, classical assumption tests and model selection tests were conducted, such as the Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that audit quality has a significant positive effect on stock prices; ROE has no effect on stock prices; and the current ratio has a significant negative effect on stock prices. This study provides theoretical and practical benefits for investors, company managers, and regulators in improving the transparency and financial performance of the banking sector.
| Item Type: | Thesis (S1) |
|---|---|
| NIM/NIDN Creators: | 43222010154 |
| Uncontrolled Keywords: | Kualitas Audit, Return on Equity, Current Ratio, Harga Saham. Audit Quality, Return on Equity, Current Ratio, Stock Price |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Rael |
| Date Deposited: | 25 May 2026 02:28 |
| Last Modified: | 25 May 2026 02:28 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/102208 |
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