Analysis of the Influence of Return on Assets, Current Ratio, Loan to Deposit Ratio, Debt to Equity Ratio, and Dividend per Share on Stock Return Accumulation with Sustainability Reporting as a Moderating Variable in the Banking Sector

This study aims to examine the influence of Return on Assets (ROA), Current Ratio (CR), Loan to Deposit Ratio (LDR), Debt to Equity Ratio (DER), and Dividend per Share (DPS) on the accumulation of stock returns, with sustainability reports as a moderating variable in the banking sector. A total of 21 banks met the sampling criteria, with the study covering the period from 2019 to 2023. The data analysis was conducted using panel data regression and Moderated Regression Analysis. The results indicate that ROA has a positive effect on the accumulation of stock returns, while LDR has a negative effect. However, CR, DER, and DPS do not have a significant impact on the accumulation of stock returns. Furthermore, sustainability reports moderate the effects of ROA and LDR on the accumulation of stock returns but do not moderate the effects of CR, DER, and DPS.