PENGARUH RETURN ON ASSET (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM DENGAN UKURAN PERUSAHAAN SEBAGAI MODERASI
Abstract
Abstract: This study aims to determine how much influence Return on Asset (ROA) and Debt to Equity Ratio (DER) on Stock Return with company size as moderation, in consumer goods sector companies listed on the IDX for the 2016-2018 period. This research is a quantitative study, using secondary data in the form of financial reports with a purposive sampling sample of 35 companies for three years. The analysis technique used is descriptive statistics, classical assumptions, multiple regression, MRA and hypothesis testing. The results of this study indicate that Return on assets (ROA) and Debt to Equity Ratio (DER) have significant effect on stock returns. Company size is not able to moderate ROA, but can moderate DER with weakening stock returns.
Keywords: ROA, DER, Company Size, Stock Return
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