Keterkaitan Sustainability Report, Kesetaraan Gender, Earning Per Share terhadap Harga Saham Perdana
DOI:
https://doi.org/10.24246/persi.v6i2.p76-88Keywords:
earning per share, gender equality, sustainability report, share priceAbstract
Abstract. The purpose of this study is to empirically analyze the effect of sustainability report, gender equality, and earnings per share on the initial share price of initial public offering companies in 2022. Research is quantitative with research methods using purposive sampling techniques with multiple linear progression data analysis. The results showed that the sustainability report had no influence on the initial share price. Gender equality and earnings per share have a significant influence on the initial share price. The importance of stock prices in a company can be used as a tool to measure company performance in predicting returns and mitigating risk in the sustainable future. The implications of the results of this study can be used as literacy for subsequent research and as a consideration for interested parties in making decisions to invest in shares in the Indonesian stock exchange market.
Downloads
References
Cahyaningrum, Y. W., & Antikasari, T. W. (2017). Pengaruh Earning Per Share, Price To Book Value, Return on Asset, Dan Return on Equity Terhadap Harga Saham Sektor Keuangan. Jurnal Economia, 13(2), 191. https://doi.org/10.21831/economia.v13i2.13961
Dewi, N. S., & Suwarno, A. E. (2022). Pengaruh ROA, ROE, EPS dan DER terhadap Harga Saham Perusahaan (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Seminar Nasional Pariwisata Dan Kewirausahaan (SNPK), 1, 472–482. https://doi.org/10.36441/snpk.vol1.2022.77
Eriandani & Pudjolaksono, H. (2018). Analisis Perbandingan Pelaporan dan Desain Program Corporate Social Responsibility: Studi Content Analysis pada Sektor Telekomunikasi di Indonesia. Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.7 No.2. Calyptra, 2(2), 1–12.
Fuadah, L. L., Yuliani, & Safitri, R. H. (2018). Pengungkapan Sustainablity Reporting di Indonesia (pp. 1–87). https://repository.unsri.ac.id/68493/1/26. Sustainability Reporting di Indonesia Buku lengkap_compressed.pdf
Hamdani, D., & Nuraisah, Y. (2017). Pengaruh Pengungkapan Sustainability Report, Corporate Social Responsibility dan Karakteristik Perusahaan Terhadap Financial Performance. Journal Indonesia Membangun, 16(1), 46–64.
Hidayat, S. C. (2022). Factors Influencing Profitability: A Study Of Mining Companies Listed On The Indonesian Stock Exchange. Jurnal Bisnis dan Manajemen FEB UNPAD Vol. 23 No. 1. https://doi.org/10.24198/jbm.v23i1.1813
Kementerian PPN. (2017). Peta Jalan Sustainable Development Goals (SDGs) di Indonesia. Kementerian PPN/Bappenas, 35.
Mazonas, P., Stallard, P. & Graham (2011). L. Longevity Risk in Fair Valuing Level 3 Assets in Securitised Portfolios. Geneva Pap Risk Insur Issues Pract. https://doi.org/10.1057/gpp.2011.25
Nanda, Octa Nabella ; N. H. (2021). Pengaruh Pengungkapan Sustainability Report terhadap Harga Saham Perusahaan LQ45. Juma, 22(1), 14411–14464. http://journal.stiei-kayutangi-bjm.ac.id/
Needles, B. E., Frigo, M. L., Powers, M., & Shigaev, A. (2016). Integrated reporting and sustainability reporting: An exploratory study of high performance companies. Studies in Managerial and Financial Accounting, 31, 41–81. https://doi.org/10.1108/S1479-351220160000031019
Nur, Ery Wibowo Agung, R., & Nurcahyono, N. (2022). Faktor-Faktor yang Mempengaruhi Harga Saham: Berdasarkan Signaling Theory. Jurnal Akuntansi Indonesia, 11(2), 85–95. http://dx.doi.org/10.30659/jai.11.2.85-95
Otoritas Jasa Keuangan Republik Indonesia. (2020). POJK 41-2020 / POJK.04 (Peraturan Otoritas Jasa Keuangan Republik Indonesia).
Putu, Sudana. (2021). Pengungkapan Corporate Social Responsibility, Kinerja Lingkungan dan Nilai Perusahaan. E-Jurnal Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia. 615–634.
Rachman, I. (2022). Panduan Initial Public Offering (Go Public)-PT. Bursa Efek Indonesia. https://gopublic.idx.co.id/media/1409/bei_panduanipo_bahasa_rev-jan-2023.pdf?usp=sharing?usp=sharing?usp=sharing.
Setiawan, D., & Putri, H. A. (2019). Komisaris Keluarga, Komisaris Wanita dan Pengungkapan Modal Intelektual: Studi Pada Peristiwa Penawaran Saham Perdana. Jurnal Aplikasi Bisnis Dan Manajemen, 5(1), 142–152. https://doi.org/10.17358/jabm.5.1.142
Sukamulja, S. (2019). Analisis Laporan Keuangan Sebagai Dasar Pengambilan Keputusan Investasi. Yogyakarta : Andi. 978-623-010-163-2.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Perspektif Akuntansi
This work is licensed under a Creative Commons Attribution 4.0 International License.
Perspektif Akuntansi is licensed under a Creative Commons Attribution 4.0 International (CC BY 4.0) License
