Prosiding Konferensi Ilmiah Akuntansi IX
PERAN PEMODERASI HARGA KOMODITAS ATAS PENGARUH PENDAPATAN, LABA BERSIH DAN LABA KOTOR TERHADAP HARGA SAHAM
Abstract
The aims of this study is to empirically empirically analyze the moderating role of commodity prices by revenue, gross and net income effects on stock prices. The population of this study are crued palm oil company and listing members at Indonesia Stock Exchange from 2014-2018. Sampling was conducted using a purposive sampling. The result of direct effect to showed that revenue dan commodity prices of crued palm oil have no impact on stock prices, while the gross and net income have a positive impact on stock prices. In addition of this study also to show that commodity prices of crued palm oil have no strengthen of revenue on stock prices, while the commodity prices of crued palm oil have to strengthen of net income on stock prices and also that commodity prices of crued palm oil have to strengthen of gross profit on stock prices.
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