Pengaruh Faktor Fundamental Dan Makroekonomi Terhadap Harga Saham Indeks IDX30 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023

Authors

  • Muhammad Arif Universitas Muara Bungo Author
  • Laula Dwi Marthika Universitas Muara Bungo Author
  • Gita Suliska Universitas Muara Bungo Author

Keywords:

Literacy, Inclusion, Innovation, Financial Statements, Financial Performance

Abstract

This study was motivated by the importance of financial performance in supporting business sustainability, particularly among entrepreneurs in Renah Pamenang District, Merangin Regency. Factors such as financial literacy, financial inclusion, innovation, and the ability to prepare financial statements are assumed to play crucial roles in improving financial performance. The research employed a descriptive quantitative method with a population of 170 respondents and a sample of 63, determined using the Slovin formula. Data were analyzed using SPSS version 29 with multiple linear regression techniques. The findings revealed that financial literacy and innovation had no significant effect on financial performance, whereas financial inclusion and the ability to prepare financial statements had a positive and significant impact. The simultaneous test showed that all variables collectively affected financial performance, with an F-value of 12.635 > F-table of 2.53 and a significance level of 0.001 < 0.05. The adjusted R² value of 0.429 indicates that 43% of the variation in financial performance is explained by these variables. The implication of this research emphasizes the importance of enhancing financial inclusion and financial reporting skills to strengthen local business financial performance.

Downloads

Published

2026-06-21

How to Cite

Arif, M., Marthika , L. D. ., & Suliska , G. . (2026). Pengaruh Faktor Fundamental Dan Makroekonomi Terhadap Harga Saham Indeks IDX30 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2023. Journal of Accounting Science & Bussiness, 1(2), 73-83. https://ecoumbungo.com/index.php/JASBIS/article/view/21