Earning per Shares Sebagai Pemediasi Pengaruh Kinerja Keuangan terhadap Harga Saham: Studi Empiris pada Perusahaan Sektor Healthcare Papan Utama di Bursa Efek Indonesia

prana ugiana gio

Abstract


Penelitian ini menguji peran earning per shares (EPS) dalam memediasi pengaruh kinerja keuangan terhadap harga saham. Perusahaan yang diteliti adalah perusahaan sektor healthcare papan utama pada tahun 2018-2021. Data bersumber dari Bursa Efek Indonesia dan Yahoo Finance. Covariance-based structural equation modeling (CB-SEM) digunakan sebagai metode analisis data, dengan menggunakan software R dan STATCAL. Hasil penelitian membuktikan bahwa kinerja keuangan berpengaruh positif dan signifikan terhadap EPS, EPS berpengaruh positif dan signifikan terhadap harga saham, serta EPS signifikan sebagai pemediasi pengaruh kinerja keuangan terhadap harga saham. Selain itu, berdasarkan hasil confirmatory factor analysis (CFA), kinerja keuangan mampu menjelaskan atau mewakili indikator ROA, ROE dan NPM dengan baik.

Keywords


Statistics and Accounting

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References


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DOI: https://doi.org/10.17509/jrak.v11i2.50228

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