Update Artikelilmiah: 44680

AULIA FERNANDA PUTRI

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk menginvestigasi pengaruh Earning per share (EPS) dan firm size terhadap return saham, dengan mempertimbangkan moderasi dari sustainability disclosure pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Populasi yang ada di dalam penelitian ini berjumlah 84 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2020-2022. Sampel dipilih menggunakan metode purposive sampling dan didapat 69 sampel perusahaan. Teknik analisis data menggunakan SPSS. Hasil penelitian menunjukkan bahwa Earning per share (EPS) berpengaruh signifikan terhadap return saham pada perusahaan makanan dan minuman yang diteliti. Namun, variabel firm size tidak berpengaruh terhadap return saham. Selain itu, sustainability disclosure tidak memoderasi pengaruh Earning per share (EPS) dan tidak memoderasi firm size terhadap return saham. Implikasi dari hasil penelitian ini yakni, bagi perusahaan, strategi atau kebijakan yang didasarkan pada asumsi hubungan antara EPS, firm size, sustainability report , dan return saham perlu direvisi atau disesuaikan. Bagi investor dan analis keuangan implikasi penelitian ini mengarah pada perubahan dalam strategi investasi dan juga penilaian risiko di pasar. Hasil temuan juga dapat mendorong penelitian lanjutan dalam bidang keuangan untuk memahami faktor-faktor lain yang mempengaruhi return saham. Penelitian lanjutan yang nantinya meneliti variabel sustainability disclosure dapat meneliti pada periode pasca pandemi karena 88% perusahaan tercatat mulai menerbitkan sustainability report di tahun 2022.

Abtrak (Bhs. Inggris)

This research aims to investigate the effect of Earning per share (EPS) and firm size on stock returns, by considering the moderation of sustainability disclosure in food and beverage companies listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The population in this study was 84 food and beverage companies listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The sample was selected using a purposive sampling method and a sample of 69 companies was obtained. Data analysis techniques use SPSS. The research results show that Earning per share (EPS) has a significant effect on stock returns in the food and beverage companies studied. However, the firm size variable has no effect on stock returns. Apart from that, sustainability disclosure does not moderate the effect of Earning per share (EPS) and does not moderate firm size on stock returns. The implication of the results of this research is that, for companies, strategies or policies based on assumptions about the relationship between EPS, firm size, sustainability reports and stock returns need to be revised or adjusted. For investors and financial analysts the implications of this research lead to changes in investment strategies and also risk assessment in the market. The findings can also encourage further research in the field of finance to understand other factors that influence stock returns. Further research that will examine the sustainability disclosure variable can examine the post-pandemic period because 88% of listed companies will start publishing sustainability reports in 2022.

Kata kunci

Pembimbing 1

Pembimbing 2

Pembimbing 3

Tahun

Jumlah Halaman