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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Martabe : Jurnal Pengabdian Kepada Masyarakat Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis ACCOUNTHIK : Journal of Accounting and Finance I-Com : Indonesian Community Journal
Venni Avionita
Universitas Singaperbangsa Karawang
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Journal : JAKU (Jurnal Akuntansi

 1 
Pengaruh Kualitas Akrual dan Tata Kelola Terhadap Stock Return Soni Okabrian; Afifa Nurhanifah; Kamaluddin Rahmat; Venni Avionita
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol. 8 No. 1 (2023): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v8i1.27200

Abstract

This study aims to determine the effect of accrual quality through discretionary accruals and governance through institutional ownership, independent commissioners, audit committees and directors on Stock Returns. The study used data from 39 companies included in the Kompas 100 index from 2019 to 2021. The results showed that there was a significant effect on accruals and independent commissioners' discretionary variables on Stock Returns, while for institutional ownership, audit committee and advisory variables had no effect on Stock Returns. . Discretionary accruals have a negative effect on Stock Returns, while independent commissioners have a positive effect on Stock Returns. Taken together discretionary accruals, institutional ownership, independent commissioners, audit committees and directors influence Stock Returns by 14.5%.
Co-Authors Afifa Nurhanifah Afifa Nurhanifah Candra Hayatul Iman Dedi Pahroji Fety Nurlia Muzayanah Fety Nurlia Muzayanah Fitri Fitri Halfhy Muggy Ahdattorikin Kamaluddin Rahmat M.Rusli Arafat Nadila Puspitawati Nadya Zhulfania Neneng Anis Nurhasanah Rabhi Fathan Muhammad Rani Apriani Rediawan Miharja Soni Okabrian Syamsul Huda Taun Taun