Peran Price To Earnings Ratio (PER), dan Governance Score terhadap Stock Price

(Studi keuangan pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2022–2023)

Authors

  • Moch Lutfi Gunawan Universitas Muhammadiyah Sukabumi
  • Dicky Jhoansyah Universitas Muhammadiyah Sukabumi
  • Resa Nurmala Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.54259/akua.v4i2.4473

Keywords:

Price to Earnings Ratio (PER), Governance Score, Stock Price

Abstract

The purpose of this study is to determine the effect of Price to Earnings Ratio (PER) and Governance Score on the stock price of transportation and logistics companies listed on the IDX from 2022 to 2023. An associative quantitative method was used in this study, as well as multiple linear regression analysis to determine the state of the dependent variable with two independent variables that influence it. To ensure the validity of the statistical model used, classical assumption tests were conducted. A total of 16 companies were analyzed, with data collected over two consecutive years. The analysis revealed that, simultaneously, the PER and Governance Score variables have a positive and significant influence on Stock Price. Similarly, on a partial basis, the PER variable has a positive and significant influence on Stock Price, and Governance Score has a positive and significant influence on Stock Price. These results indicate that financial and non-financial elements, particularly those related to PER and Governance Score, play a crucial role in shaping Stock Price in the capital market. Therefore, companies must prioritize and continuously improve their financial performance, transparency practices, managerial effectiveness, and compliance with governance principles to create value for stakeholders and attract investor interest.

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Published

2025-04-20

How to Cite

Moch Lutfi Gunawan, Dicky Jhoansyah, & Resa Nurmala. (2025). Peran Price To Earnings Ratio (PER), dan Governance Score terhadap Stock Price : (Studi keuangan pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Periode 2022–2023). AKUA: Jurnal Akuntansi Dan Keuangan, 4(2), 227–233. https://doi.org/10.54259/akua.v4i2.4473

Issue

Vol. 4 No. 2 (2025): April 2025

Section

Articles

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Copyright (c) 2025 Moch Lutfi Gunawan, Dicky Jhoansyah, Resa Nurmala

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