Pengaruh ROE, DPR, dan Laba Akuntansi Terhadap Return Saham dengan Kepemilikan Manajerial Sebagai Moderasi
DOI:
https://doi.org/10.47065/arbitrase.v6i3.2931Keywords:
Return On Equity; Dividend Payout Ratio; Accounting Profit; Stock Return; Managerial OwnershipAbstract
This reseacrh aims to determine the effect of Return on Equity (ROE), Dividend Payout Ratio and accounting profit on stock Returns with managerial ownership as a moderating variable. The population of this study are financial sector companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The sample selection method used purposive sampling and selected 20 companies from 105 total samples with an observation period of 5 years. The analysis technique uses multiple linear regression and moderated regression analysis with SPSS software. The results showed that Return on Equity affects stock Returns, Dividend Payout Ratio has no effect on stock Returns and accounting profit affects stock Returns. Managerial ownership can moderate Return of equity on stock Returns but managerial ownership cannot moderate the Dividend Payout Ratio and accounting profit. ownership can’t moderate between dividend policy and accounting profit.
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