Analysis of Net Profit and Car Based on PSAK 71 on Stock Prices in Registered Banking Companies
Journal Title: Journal of Economics, Finance and Management Studies - Year 2022, Vol 5, Issue 02
Abstract
This study aims to examine the effect of Net Profit and CAR which is calculated based on the provisions of PSAK 71 which is effective January 1, 2020 on stock prices. The sample of this study consisted of 32 banking companies in 2020 listed on the Indonesia Stock Exchange. Multiple regression analysis was used to test the hypothesis in this study and the sampling technique used was purposive sampling. The test results in this study indicate that net income and CAR based on PSAK 71 simultaneously affect stock prices. NPL (Non-Performing Loan) strengthens the effect of Net Income on Share Prices. NPL also strengthens the effect of CAR on stock prices.
Authors and Affiliations
Inung Wijayanti, Masita Pasca Auliani, Rizal Mawardi
Keywords
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- EP ID EP706923
- DOI 10.47191/jefms/v5-i2-21
- Views 67
- Downloads 0
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