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Sentimen Investor terhadap Stock Return JII di Awal COVID-19 Istiqomah Istiqomah; Dian Kusuma Wardhani; Wiwik Supratiwi; Tri Ratnawati
E-Jurnal Akuntansi Vol 31 No 5 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i05.p15

The research objective is to obtain empirical evidence of the negative influence of investor sentiment on the Jakarta Islamic Index stock return at the beginning of Covid-19. The research contributes to the Islamic finance literature and its supports agency theory, behaviour finance and signaling theory. The research sample used 30 companies listed in the Jakarta Islamic Index for the first semester of 2020. The final sample is 180 observational data. Fourth classical assumption uses, and result show passed all the classical assumption. This study uses control variables such as firm size and firm age. Multiple linear regression as an analysis processed with SPSS version 23. Research findings show a significant negative effect of investor sentiment on Jakarta Islamic Index stock returns at the beginning of Covid-19. This study implicates to management, shareholders and investor. Keywords: Investor Sentiment; Stock Return; COVID-19.

REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE Mohammad Tri Atmaja; Wiwik Supratiwi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus

REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE Mohammad Tri Atmaja; Wiwik Supratiwi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus

REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE Mohammad Tri Atmaja; Wiwik Supratiwi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus

REVIEW ON TAX AVOIDANCE WITH REPUTATED JOURNAL LITERATURE Mohammad Tri Atmaja; Wiwik Supratiwi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 15 No. 1 (2021): Jurnal Ipteks Terapan ( Research of Applied Science and Education )
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Tax avoidance is a way to minimize payments made by companies. The existence of gray tax regulations can provide an opening for legal tax evasion. Tax avoidance practices are always followed by good governance, indicating that companies that have good governance will do tax avoidance effectively and efficiently. It is assumed that tax avoidance can affect stock prices and increase firm value. Researchers realize that tax avoidance is an important thing to develop research related to this matter. Where minimal tax avoidance research in Indonesia is very likely to be developed for further research. Researchers reviewed several existing journals, both journals from Sinta journals and from reputable journals Scopus

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