ANALISIS PENGARUH RASIO FINANSIAL DAN KEBIJAKAN DIVIDEN TERHADAP AKUMULASI IMBAL HASIL SAHAM DIMODERASI LAPORAN KEBERLANJUTAN DI SEKTOR PERBANKAN

WIJAYANTI, YUNIE (2025) ANALISIS PENGARUH RASIO FINANSIAL DAN KEBIJAKAN DIVIDEN TERHADAP AKUMULASI IMBAL HASIL SAHAM DIMODERASI LAPORAN KEBERLANJUTAN DI SEKTOR PERBANKAN. S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

This study aims to examine the effect of Return on Assets (ROA), Current Ratio (CR), Loan to Deposit Ratio (LDR), Debt to Equity Ratio (DER), and Dividend Per Share (DPS) on the accumulation of stock returns, with sustainability reporting as a moderating variable in the banking sector. A total of 21 banks met the sampling criteria, with the research period spanning from 2019 to 2023. The data analysis techniques employed panel data regression analysis and Moderated Regression Analysis (MRA). The results indicate that ROA has a significant positive effect on the accumulation of stock returns, while LDR has a significant negative effect. CR, DER, and DPS were found to have no significant effect on the accumulation of stock returns. Sustainability reporting moderates the effect of ROA and LDR on the accumulation of stock returns but does not moderate the effects of CR, DER, and DPS on stock return accumulation. Penelitian ini bertujuan untuk mengetahui pengaruh Return on Assets (ROA), Current Ratio (CR), Loan To Deposit Ratio (LDR), Debt To Equity Ratio (DER), Dan Dividend Per Share (DPS) terhadap akumulasi imbal hasil saham dengan laporan keberlanjutan sebagai variabel moderasi di sektor perbankan. Sebanyak 21 bank memenuhi kriteria sampling dengan periode penelitian 2019-2023. Teknik analisis data menggunakan analisis regresi data panel dan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa ROA berpengaruh positif terhadap akumulasi imbal hasil sedangkan LDR berpengaruh negatif. CR, DER dan DPS tidak terbukti berpengaruh signifikan terhadap akumulasi imbal hasil saham. Laporan keberlanjutan mampu memoderasi pengaruh ROA dan LDR terhadap akumulasi imbal hasil namun tidak mampu memoderasi pengaruh CR, DER dan DPS terhadap akumulasi imbal hasil saham.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55122120030
Uncontrolled Keywords: ROA, LDR, CR, DER, DPS, Sustainability Reporting , Accumalted Abnormal Return ROA, CR, LDR, DER, DPS, Laporan Keberlanjutan, Akumulasi lmbal Hasil
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Pascasarjana > Magister Manajemen
Depositing User: FHADHILAH SHAFA ARISTA
Date Deposited: 15 Apr 2025 08:34
Last Modified: 15 Apr 2025 08:34
URI: http://repository.mercubuana.ac.id/id/eprint/95186

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