Relevansi Earnings Per Share (EPS), Book Value Per Share (BVPS) dan Operating Cash Flow Per Share (OCFPS) Terhadap Harga Saham (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2019-2023)

Abstract

This research was conducted with the aim of determining the relevance of earnings per share (EPS), book value per share (BVPS), and operating cash flow per share (OCFPS) to stock prices in banking companies listed on the Indonesia Stock Exchange for the period 2019-2023. This research was conducted with a type of causal associative research using quantitative method. The population in this research were banking companies listed on the Indonesia Stock Exchange. The sample determination was carried out using a purposive sampling technique so that the number of observations in this research was 145 observations, namely 29 companies x 5 years of research (2019-2023). Meanwhile, the data analysis technique used in this study was Multiple Linear Regression Analysis with the help of EViews 12 software. The results obtained in this research indicate that earnings per share (EPS) are proven to have a positive and insignificant effect on stock prices. Likewise, book value per share (BVPS) and operating cash flow per share (OCFPS) are proven to have a negative and insignificant effect on stock prices in banking companies listed on the Indonesia Stock Exchange.