PENGARUH MARGIN LABA BERSIH, PENGEMBALIAN ATAS EKUITAS, DAN PENGUNGKAPAN ATAS CORPORATE SOCIAL RESPONSIBILITY TERHADAP HARGA SAHAM (STUDI KASUS PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK PERIODE 2019 - 2021)
Keywords:
Margin Laba Bersih, Pengembalian atas Ekuitas, Pengungkapan Corporate Social Responsibility, Harga sahamAbstract
Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh margin laba bersih, pengembalian atas ekuitas, pengungkapan atas Corporate Social Responsibility terhadap harga saham. Populasi penelitian ini yaitu perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019- 2021 dengan sampel sebesar 45 pengamatan. Penentuan sampel dilakukan dengan metode purposive sampling. Metode analisis yang digunakan dalam penelitian ini yaitu data panel, yaitu kombinasi antara time series dan cross sectional dengan alat bantu Sofware Eviews versi 12. Hasil penelitian berdasarkan uji t menunjukkan margin laba bersih (Net Profit Margin), pengembalian atas Ekuitas (Return On Equity) tidak berpengaruh terhadap harga saham sedangkan Pengungkapan Corporate Social Responsibility berpengaruh secara negatif dan signifikan.
Kata Kunci: Margin Laba Bersih, Pengembalian atas Ekuitas, Pengungkapan Corporate Social Responsibility, Harga saham
Abstract
This study aims to analyze the effect of net profit margins, returns on equity, disclosures of Corporate Social Responsibility on stock prices. The population of this study is food and beverage sub-sector companies listed on the Indonesia Efek Exchange for the 2019-2021 period with a large sample of 45 observations. Sample determination is carried out by purposive sampling method. The analysis method used in this study is panel data, which is a combination of time series and cross sectional with the Sofware Eviews version 12 tool. The results of the study based on the t test showed that net profit margin (Net Profit Margin), return on equity (Return On Equity) had no effect on stock price while Corporate Social Responsibility Disclosure had a negative and significant effect.
Keywords: Net Profit Margin, Return on Equity, Corporate Social Responsibility Disclosure, Stock price
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