Article Per Year (5 Year)
p-Index From 2019 - 2024
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif
Razak, Linda A.
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako
Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ADOPSI XBRL TERHADAP PERILAKU PERDAGANGAN INVESTOR DI BURSA EFEK INDONESIA Razak, Linda A.; Pontoh, Grace T.; Yamin, Muhammad
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 2 (2019)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to investigate the impact of XBRL adoption to trade behavior of investors in the Indonesia Stock Exchange which is reflected by frequency of stock trade. The sample of this study is 34 banks taken randomly from 81 banks listed in the Indonesia Stock Exchange in 2014 and 2016. The data analysis methods used in this study are one way ANOVA for difference test and multiple regression analysis to test the impact of ROA, size and dividend ratio to XBRL adoption. This study found that the frequency of stock trade and ROA as control variable doesn’t change when XBRL is applied. This result is caused by financial data taken when post-XBRL is financial data in 2016, whereas implementation of XBRL has started since 2015. But, size and dividend change in the period of post-XBRL.
Pengaruh Laba Akuntansi, Total Arus Kas, dan Net Profit Margin terhadap Return Saham pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Razak, Linda A.; Syafitri, Rahmi
Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 1, No 1 (2018)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine whether accounting profit, total cash flow and Net Profit Margin effect on Return Shares in Automotive Companies listed on the Indonesia Stock Exchange. The population in this study are all automotive companies listing period 2013 - 2016. Sample taken based on certain criteria or purposive sampling. Data analysis techniques use multiple linear regression. The results show that overall from the period of 2013 to 2016 Accounting profit does not have a significant effect on stock returns due to transitory events in accounting so as not used as a reference by investors to invest, Total cash flow does not have a partial significant influence on stock return because the total cash flow is not enough to have information to be a benchmark to predict stock returns. Net profit margin has a partially significant influence on stock return because the profits generated by the company from the level of sales is also greater then it will attract investors.
Co-Authors Grace T. Pontoh Muhammad Yamin Syafitri, Rahmi