Jurnal Akuntansi dan Audit Syariah (JAAIS)
Vol 2 No 2 (2021): December 2021

Pengaruh Volume Perdagangan, Laba Akuntansi, dan Profitabilitas Terhadap Return Saham Syariah Dimoderasi Pengungkapan ISR

Murtaza, Ani (Unknown)
Aryani, Alvita Tyas Dwi (Unknown)



Article Info

Publish Date
17 Dec 2021

Abstract

The level of profit obtained by investors on a stock investment that they dois known through stock returns. A stock return can be influenced by severalfactors, one of which is the trading volume of its shares, the level of profit thatcan be known through the company's performance by analyzing accountingprofits and the level of Return on Equity (ROE). In addition to this, the disclosureof Islamic Social Reporting (ISR) activities can have an impact on the company inthe future. The populations in this research are companies listed in JakartaIslamic Index (JII) in period of 2016-2019. The sampling technique was carriedout using purposive sampling method and based on the criteria that had beencarried out, the number of samples obtained was 12 samples of companies.Testing the research hypothesis used multiple linear regression analysistechniques and Moderating Regression Analysis (MRA) with the help of SPSS 21software. The results of this study indicate that the variables (1) trading volumehas an effect and significant on sharia stock returns (2) accounting profit has noand no significant effect on sharia stock returns (3) Profitability proxied byReturn on Equity (ROE) has no and no significant effect on sharia stock returns(4) ISR disclosure is not able to moderate the effect of trading volume, accountingprofit and profitability on sharia stock returns.

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Journal Info

Abbrev

JAAiS

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Audit Syariah (JAAiS) is an journal providing authoritative source of scientific information for researchers and scholars in academia, research institutions, government agencies, and industries. ISSN Print is 2775-6270 and ISSN Online is 2775-8443. We publish original research ...