PENGARUH DATA AKUNTANSI TERHADAP HARGA SAHAM PERSPEKTIF SEBELUM DAN SETELAH ADOPSI XBRL

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Tamara Firdaus Basyir
Damara Ardelia Kusuma Wardani

Abstract

Penelitian ini bertujuan untuk menguji pengaruh data-data akuntansi menggunakan rasio keuangan antara lain: rasio profitabilitas, likuiditas, leverage, arus kas operasi dan EPS terhadap harga saham perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011 – 2018. Penelitian ini merupakan penelitian kuantitatif menggunakan model regresi linier berganda. Penelitian ini menguji efek sebelum dan setelah adopsi XBRL secara mandatory. Penelitian ini menemukan hasil analisis untuk semua sampel penelitian bahwa rasio profitabilitas, arus kas operasi dan EPS berpengaruh positif signifikan terhadap harga saham. Rasio likuiditas dan rasio leverage tidak berpengaruh signifikan terhadap harga saham. Profitabilitas, Likuiditas, Leverage, Arus Kas Operasi, EPS Berpengaruh terhadap Harga Saham sebelum Aturan Wajib Pelaporan Keuangan dengan Format XBRL. Saat sebelum adanya pelaporan dalam format XBRL hanya ROE dan arus kas operasi yang menjadi indikator investor dalam menentukan keputusan mereka untuk berinvestasi dengan nilai Rsquared sebesar 4.9% sedangkan, saat setelah adanya kewajiban untuk melaporkan pelaporan keuangan dalam format XBRL, ROE, DER dan EPS berpengaruh signifikan terhadap harga saham dengan nilai Rsquared 72.8%.

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How to Cite
Basyir, T. F., & Wardani, D. A. K. (2022). PENGARUH DATA AKUNTANSI TERHADAP HARGA SAHAM PERSPEKTIF SEBELUM DAN SETELAH ADOPSI XBRL. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(1), 61-76. https://doi.org/10.29303/akurasi.v5i1.133
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