E-Jurnal Akuntansi TSM
Vol 1 No 1 (2021): E-Jurnal Akuntansi TSM

RETURN SAHAM: MANAJEMEN LABA DAN FAKTOR LAINNYA

MICHELLE METASARI (Trisakti School of Management)
AAN MARLINAH (Trisakti School of Management)



Article Info

Publish Date
05 Mar 2021

Abstract

The objective of this research is to test and investigate factor-factor that affect to stock return towards cumulative abnormal return on the listed manufacturing companies in Indonesia Stock Exchange. The population of this research is manufacturing company that listed in the Indonesia Stock Exchange from 2012 until 2015. The samping technique used in this research is purposive sampling. The sample consists of 92 manufacturing companies. This research uses multiple linear regression as the statistical analysis method. The data type is secondary data consists of audited financial statements collected from IDX website.The result of this research show that earning management, audit quality, profitability, leverage, firm size, net profit margin, current ratio, debt to equity ratio, price to book value ratio, and price to earning ratio no influence to stock return which audit quality as a moderating variable between earnings management and stock return show the same result, there is no moderating influence between earning management and stock return relationship.

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Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...