Article
PENGARUH RETURN ON ASSET DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PERUSAHAAN MANUFAKTUR SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA
JURNAL AKUNTANSI DAN KEUANGAN, Vol. 11 No. 1 (2026), hlm. 54–66
Abstrak
This research aims to determine and analyze the influence of return on assets and return on equity on share prices of cement subsector manufacturing companies listed on the Indonesian Stock Exchange. The data collection method used in this research is the documentation method. The data analysis method uses descriptive statistics and panel data regression analysis.The results of this research show that 1) Return On Assets has a significant positive effect on share prices. This significant and positive effect comes from investors' high trust because the company can maximize the potential of its assets so that the net profit obtained is high, 2) Return On Equity has no effect on share prices, large or small ROE do not influence share price fluctuations. 3) Simultaneously Return On Assets and Return On Equity have a significant effect on share prices.