Hubungan Kualitas Laba, Profitabilitas, Dan Corporate Social Responsibility Terhadap Return Saham

This research aimed to analyze and measure the relationship between earnings quality, profitability, and corporate social responsibility on stock returns of food and beverages sector companies in 2020-2022. The population in this study obtained 30 companies with a sampling technique using purposive sampling so that 54 companies were obtained as samples. The data analysis technique used multiple linear regression analysis. The results of this study indicate that earnings quality and return on investment affect the disclosure of stock returns. While corporate social responsibility cannot affect the disclosure of stock returns. This research is expected to provide an overview of what stock return disclosure is influenced by so that it can be used by companies for evaluation and decision making.

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Publication Details

Journal
Gorontalo Accounting Journal
Published
2024-10-15
DOI
https://doi.org/10.32662/gaj.v7i2.3551
Primary Topic
Financial Analysis and Corporate Governance
Type
article
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article

Hubungan Kualitas Laba, Profitabilitas, Dan Corporate Social Responsibility Terhadap Return Saham

Dwi Suhartini, Ruth Stephany Marbun
Gorontalo Accounting Journal
Financial Analysis and Corporate Governance
article

Hubungan Kualitas Laba, Profitabilitas, Dan Corporate Social Responsibility Terhadap Return Saham

Dwi Suhartini, Ruth Stephany Marbun
article en

Abstract

This research aimed to analyze and measure the relationship between earnings quality, profitability, and corporate social responsibility on stock returns of food and beverages sector companies in 2020-2022. The population in this study obtained 30 companies with a sampling technique using purposive sampling so that 54 companies were obtained as samples. The data analysis technique used multiple linear regression analysis. The results of this study indicate that earnings quality and return on investment affect the disclosure of stock returns. While corporate social responsibility cannot affect the disclosure of stock returns. This research is expected to provide an overview of what stock return disclosure is influenced by so that it can be used by companies for evaluation and decision making.

Gorontalo Accounting JournalVol. 7(2)
University of Pembangunan Nasional Veteran Jawa Timur (ID)
Openalex Percentile: Top 63%
Financial Analysis and Corporate Governance
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