Pengaruh Pengungkapan Laporan Keuangan, Laba Akuntansi, dan Faktor Makroekonomi terhadap Harga Saham Perusahaan Properti dan Real Estat di Bursa Efek Indonesia
DOI:
https://doi.org/10.61994/econis.v4i1.1616Keywords:
pengungkapan laporan keuangan, laba akuntansi, faktor makroekonomi, harga saham, Properti , Real EstatAbstract
Penelitian ini menganalisis pengaruh pengungkapan laporan keuangan, laba akuntansi, dan faktor makroekonomi terhadap harga saham perusahaan properti dan real estat di Bursa Efek Indonesia dengan pendekatan kuantitatif eksplanatori. Data sekunder diperoleh dari laporan tahunan perusahaan dan publikasi Bank Indonesia, dengan sampel purposive pada perusahaan yang konsisten terdaftar. Analisis regresi linear berganda menggunakan SPSS menunjukkan bahwa secara simultan ketiga variabel berpengaruh signifikan terhadap harga saham. Secara parsial, laba akuntansi dan faktor makroekonomi berpengaruh signifikan, sedangkan pengungkapan laporan keuangan tidak. Temuan ini menegaskan bahwa investor lebih fokus pada laba dan kondisi makroekonomi dibanding kelengkapan pengungkapan laporan
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