The Effect of Asset Structure, Growth Opportunity, and Sustainability Report on Stock Price
Year: 2025
Type: article
Abstract: This study examines the effect of asset structure, growth opportunity, and sustainability report on stock price in food and beverage companies listed on the Indonesia Stock Exchange from 2021 to 2023. Asset structure is measured by the Fixed Assets Ratio (FAR), growth opportunity by the Price-to-Earnings Ratio (PER), and sustainability report by the Sustainability Reporting Index (SRI), while stock price is based on the end-of-year closing price. A quantitative approach with purposive sampling resulted in 44 sample companies. Multiple linear regression analysis was conducted using IBM SPSS Statistics. The results show that asset structure negatively affects stock price, while sustainability report has a positive effect. Growth opportunity has no effect. Simultaneous analysis confirms that all three variables significantly affect stock price.
Institution: Sam Ratulangi University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4410020621
