scholarly journals Pengaruh Profitabilitas Terhadap Nilai Perusahaan dengan Pengungkapan CSR sebagai variabel Moderasi (Perusahaan yang tergabung di JII dan Indeks SRI-KEHATI periode 2016-2018)

2020 ◽  
Vol 6 (11) ◽  
pp. 2331
Author(s):  
Niswatin Chasanah ◽  
Sylva Alif Rusmita
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Test Sample ◽  
Independent Variables ◽  
Index Stock ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

This study aims to determine and analyze the effect of profitability (ROA) on stock prices with corporate social responsibility (CSR) as a variable that moderates the two variables. The object of this research is companies incorporated in JII and SRI-KEHATI indexes that meet the test sample criteria during the period 2016 - 2018. This study uses a quantitative approach. Analysis of the data in this study used a moderation regression analysis (MRA). This study uses 20 samples for the JII index and 21 for the SRI-KEHATI index. Data obtained from the company's financial statements incorporated in JII and the SRI-KEHATI index for the period of 2016 - 2018 on the Indonesia Stock Exchange (IDX) website. The results showed that Return On Assets (ROA) had a significant effect on JII stock prices and SRI-KEHATI index stock prices. Furthermore, with CSR as a moderating variable showing the results of research with JII that is partially CSR disclosure shows a significant value which means CSR disclosure is able to moderate the relationship of ROA with JII stock prices. Overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) significantly influence the stock price of JII. Furthermore, the results of research with the SRI-KEHATI index partially disclose CSR as a moderating variable showing a significant value. This means that CSR disclosure is not able to moderate the relationship of ROA with JII stock prices. while overall (simultaneous) independent variables (ROA, CSR, ROA * CSR) affect the stock price of the SRI-KEHATI index.Keywords: Profitability,StockPrice,ROA,CSR

scholarly journals PENGARUH VARIABEL AKUNTANSI TERHADAPPERUBAHAN HARGA SAHAM PERUSAHAAN YANG GO PUBLIC DI BURSA EFEK JAKARTA

2016 ◽  
Vol 5 (1) ◽  
pp. 1
Author(s):  
Setyaningsih Setyaningsih
Keyword(s):  
Stock Prices ◽  
Random Sampling ◽  
Stock Price ◽  
Stock Exchange ◽  
Financial Accounting ◽  
Study Analysis ◽  
Price Changes ◽  
Leverage Ratio ◽  
Independent Variables ◽  
The Relationship

The objective of this study is to investigate the relationship between accounting variables and stock price changes in Jakarta Stock Exchange (JSX). Some accounting variables in this study are devidend payout  ratio, assets size, assets growth , leverage ratio, variability in earning and covariability in earning as independent variables, the independent variables are stock  price changes. The study analysis 80 cases of active firms  in  the period of 1994 to 1997.  Data is collected by means of purpo sive random sampling. Regression analysis is used to analyse the data.The  result  of  the study  shows  that  there  is significant  affect  of  the  sevent financial accounting informations in the model as predictor of stock price changes (Y); there are two variables to be dropped because there is multicolinierity among variables. Those variables are leverage ratio (X5) and covariability in earning (X7) . There are five other independent variables affect significantly to stock prices changes (Y), which their contribution is 49%.

scholarly journals Impact of Interest Rate on Stock Prices Volatility: A Case of Textile Sector of Karachi Stock Exchange

2021 ◽  
Vol 2 (2) ◽  
pp. 149-156
Author(s):  
MUHAMMAD SOHAIL KHALIL ◽  
MUHAMMAD AAMIR NADEEM ◽  
MUHAMMAD TAHIR KHAN
Keyword(s):  
Interest Rate ◽  
Stock Returns ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Price Volatility ◽  
Stock Price Volatility ◽  
Relationship Of ◽  
The Relationship ◽  
Textile Sector

This study investigates the relationship between interest rate and stock price volatility in textile sector of Karachi Stock Exchange. Initially, EWMA model is used to calculate the volatility of stock prices. Stock returns are calculated as a proxy to stock prices. Afterwards, linear regression analyzes the relation between interest rate and stock price volatility. The significance F change is below the limit of 0.05 showing goodness-to-fit of the model to project the responses from predictor to be reliable. The research concludes the relationship of interest rate with volatility of stock prices as slightly inverse in nature.

The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure

2018 ◽  
Vol 25 (9) ◽  
pp. 4125-4138 ◽  
Author(s):  
Sami R.M. Musallam
Keyword(s):  
Risk Management ◽  
Indirect Effect ◽  
Audit Committee ◽  
Committee Meeting ◽  
Content Type ◽  
Financial Expertise ◽  
Csr Disclosure ◽  
Corporate Social ◽  
Relationship Of ◽  
The Relationship

PurposeThe purpose of this paper is to investigate the direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility (CSR) disclosure in Palestine.Design/methodology/approachThe study utilizes a panel data of 31 Palestinian listed companies from 2010 to 2016. It also utilizes structural equation modeling (SEM) model.FindingsThe results of SEM model find a significant positive relationship of the existence of risk management, audit committee meeting and audit committee size with CSR disclosure. However, audit committee financial expertise has a significant negative relationship with CSR disclosure. The results also find a significant relationship of audit committee meeting and audit committee financial expertise with CSR disclosure through the existence of risk management.Practical implicationsThis study is important to policymakers, accounting professionals and shareholders on the extent to which audit committee related to such committee efficiency in monitoring CSR disclosure.Social implicationsThis study adds to the existing literature by investigating the direct and indirect effect of the existence of risk management on the relationship between audit committee and CSR disclosure in Palestine as one of the youngest market in region that assists to test the validity of agency theory in a young and small emerging market context.Originality/valueIt is the first study to investigate the direct and indirect effect of the existence of risk management on the relationship between audit committee and CSR disclosure in Palestine.

scholarly journals Systematic illiquidity, characteristic illiquidity, and stock returns: Timeseries analysis

2022 ◽  
Vol 9 (2) ◽  
pp. 72-80
Author(s):  
Soltane et al. ◽  
Keyword(s):  
Emerging Markets ◽  
Stock Returns ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Systematic Risk ◽  
Timeseries Analysis ◽  
The Relationship

The objective of this research is to investigate the relationship between illiquidity and stock prices on the Tunisian stock exchange. While previous researches tended to focus on one form of illiquidity to examine this relationship, our study unifies three forms of illiquidity at the same time. Indeed, we simultaneously consider illiquidity as systematic risk, as a characteristic of the market, and as a characteristic of the stock. The aggregate illiquidity of the market is the average of individual stock illiquidity. The illiquidity risk is the sensitivity of the stock price to illiquidity shocks. Shocks of market illiquidity are estimated by the innovations in the expected market illiquidity. Results show that investors on the Tunisian stock exchange do not require higher returns when they expect a rise of market illiquidity, whereas investors on U.S markets are compensated for higher expected market illiquidity. In addition, shocks of market illiquidity provoke a fall in stock prices of small caps, while large caps are not sensitive to market illiquidity shocks. This differs slightly from results based on U.S. data where illiquidity shocks reduce all stock prices but most notably those of small caps. Robustness tests validate our findings. Our results are consistent with previous studies which reported that the “zero-return” ratio predicts significantly the return-illiquidity relationship on emerging markets.

scholarly journals KETERKAITAN PERTUMBUHAN PENJUALAN PERPUTARAN PERSEDIAAN, PERPUTARAN PIUTANG, DAN PERPUTARAN KAS TERHADAP PROFITABILITAS PERUSAHAAN LQ 45 DI BURSA EFEK INDONESIA

2021 ◽  
Vol 5 (2) ◽  
pp. 781
Author(s):  
Sugiyarmasto Sugiyarmasto ◽  
Erlina Setyaningrum
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Sales Growth ◽  
Analysis Method ◽  
Independent Variables ◽  
Dependent Variables ◽  
Regression Test ◽  
Inventory Turnover ◽  
Relationship Of ◽  
The Relationship

The research aims to determine and provide empirical evidence of , sales growth inventory turnover, receivables Turnover, and significant cash turnover on profitability in LQ 45 Company on Indonesia Stock Exchange year 2016-2018. The samples in this study used purposive sampling so obtained 21 company samples from 45 LQ 45 company population listed on the Indonesia Stock Exchange, with 63 observations of financial statements (21 companies x 3 years of financial statements warning). Dependent variables in this study, namely profitability. While independent variables in this study, sales growth namely inventory turnover, turnover receivables, , cash turnover. The data analysis method used is a type of multiple regression test to test the relationship of independent variables with the dependents The results of the research hypothesis testing proved that the turnover of receivables, and cash turnover significantly positively affect profitability. And sales growth has a negative and significant effect on profitability. While inventory turnover has a negative and insignificant effect on profitability in LQ 45 company in the Indonesia Keywords: sales growth,inventory turnover, turnover receivable, cash turnover,profitability

scholarly journals Pengaruh Return On Assets (ROA Terhadap Harga Saham dengan Earning PerShare (EPS) sebagai Intervening (Studi Kasus pada Perusahaan Sub SektorTekstil dan Garmen yang terdaftar di Bursa Efek Indonesia Periode 2013-2016)

2018 ◽  
Vol 7 (1) ◽  
pp. 1
Author(s):  
Fiona Mutiara Efendi ◽  
Ngatno Ngatno
Keyword(s):  
Regression Analysis ◽  
Capital Markets ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Rapid Development ◽  
Linear Regression Analysis ◽  
Return On Assets ◽  
Analysis Technique ◽  
The Relationship

The rapid development of capital markets are now attracting the attention of people andcapital owners to invest in capital markets. During the year 2013-2016 the average stock price of the textile and garment enterprises sub-sector experienced a fluctuating condition. The financial ratios that are suspected to affect the ups and downs of stock prices are ROA and EPS. The population of this research are 15 Textile and Garment Sub-Sector Companies listed on Indonesia Stock Exchange in 2013-2016. The analysis technique used is linear regression analysis with SPSS program. This study aims to determine the effect of ROA on stock prices through EPS as a mediator. The results showed that ROA has no significant effect on stock prices, but ROA has a significant influence on the mediation variable that is EPS. EPS variable has positive and significant effect to stock price. ROA and EPS have a significant effect on stock prices. EPS is fully mediated variable and can significantly mediate the relationship between ROA and stock prices. Based on the analysis results, can be concluded that the variables that affect the stock price is EPS, while the ROA variable does not affect the stock price. As well as EPS variables can mediated the relationship between ROA and stock prices. The results of this research, it is expected the company further increase the profitability of the company in order to increase the stock price so that it can give benefit the company and investors.

scholarly journals ANALISIS PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA INDUSTRI TELEKOMUNIKASI DI BURSA EFEK INDONESIA

2019 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Adria Wuri Lestari
Keyword(s):  
Financial Performance ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Analysis Method ◽  
Independent Variables ◽  
Telecommunication Companies ◽  
Sample Amount

     This study is performed to examine the financial performance of the largest telecommunication companies in Indonesia that are listed in BEI. The population in this study were 11 companies Insurance sectors listed on the Stock Exchange for 5 years (2012-2015). Sampling technique used here is purposive sampling. The data is obtained based on Indonesian Capital Market Directory (ICMD 2012 and 2015) publication. It is gained sample amount of 7 companies from 11 Insurance companies those are listed in BEI.      The comparison analysis method is used to assess financial performance and stock prices, and statistical methods, the method regression to analyze the influence of the ratio of the financial data derived from Indonesian Stock Exchange (BEI) from 2012 until 2016, the price of the shares.     The results of hypothesis testing in this study indicate that (1) partially only variables of Return On Invesdtment that have singnificance effects on Stock Price. But simultaneously all independent variables has significance effect on Stock Price of the Telecommunication sectors are listed in BEI, On this research, (2) ROI shows the most influencing variable toward Stock Price that pointed  by the amount of coefficients determinan value is 36.12%. (3) The statistical of F-test shows that all independent variables simultaneously influence DPR at the adjusted determinant coefficient (R) suqure value is 58,2% its shows that research independent variables able to explain to Stock Price while the remaining of 72,6 % explained by independent variables that were un-research.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL

2020 ◽  
Vol 15 (3) ◽  
pp. 426
Author(s):  
Neneng - Hasanah
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Sampling Method ◽  
Stock Exchange ◽  
Company Size ◽  
Public Firms ◽  
Independent Variables ◽  
Corporate Social Responsibility Disclosure ◽  
Csr Disclosure ◽  
Corporate Social

The purpose of this study is to analyze the influence of leverage, company size, and profitability on the disclosure of corporate social responsibility of public firms of textiles and garment that listed in the Indonesia Stock Exchange over 2016 until 2018. The independent variables of this study are leverage, company size, and profitability while the dependent variable is the Corporate Social Responsibility (CSR) disclosure. This study conducts logistic regression analysis on 45 public firms of textiles and garment that taken by purposive sampling method. The results of this study show that: (1) leverage significantly effect on corporate social responsibility disclosure; (2) company size insignificant on corporate social responsibility disclosure; and (3) profitability significantly effect on corporate social responsibility disclosure.

scholarly journals Pengaruh Profitabilitas dan Kualitas Pengungkapan Corporate Social Responsibility terhadap Harga Saham

2020 ◽  
Vol 21 (2) ◽  
pp. 129-135
Author(s):  
Triani Triani ◽  
Siti Nur Amiin
Keyword(s):  
Corporate Social Responsibility ◽  
Linear Regression ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Return On Equity ◽  
Company Stock ◽  
Spss Software ◽  
Corporate Social

This study aims to determine the effect of Earning Per Share (EPS), Return On Equity (ROE) and Quality of CSR on LQ 45 Company Stock Prices on the Indonesia Stock Exchange in 2015-2017. The population of this study was 45 companies and the sample was 36 LQ 45 companies listed on the Indonesia Stock Exchange for the period 2015-2017. The method of analysis uses classical assumption test calculations and analysis tools using multiple linear regression with SPSS software. Partial results show that Earning Per Share (X1) and Return On Equity (X2) have a significant influence on stock prices, while the quality of CSR (X3) does not affect stock prices. Simultaneously test all Earning Per Share (EPS), Return On Equity (ROE) and Quality of CSR have an effect on the Stock Price of LQ 45 companies listed on the Indonesia Stock Exchange in 2015-2017.

scholarly journals The Influence of Gross Profit Margin, Operating Profit Margin and Net Profit Margin on the Stock Price of Consumer Good Industry in the Indonesia Stock Exchange on 2012-2014

2020 ◽  
Vol 1 (3) ◽  
Author(s):  
Mahruzal Mahdi ◽  
Muammar Khaddafi
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Consumer Good ◽  
Profit Margin ◽  
Consumer Good Industry ◽  
Good Industry ◽  
Independent Variables ◽  
Operating Profit ◽  
Net Profit

This study aims to analyze the effect on stock prices. Company profit information which includes gross profit margin, operating profit margin, and net profit margin are variables that are thought to affect the 2012-2014 stock prices. The unit of analysis used is the Consumer Good Industry Company. Testing of this research was carried out using the classic assumption test, which consisted of 3 basic assumptions, namely normality, multicollinearity, and heteroscedasticity. After that, a multiple linear regression test is performed to determine the regression equation that shows the relationship of the dependent variable that is determined by two or more independent variables. The F-test is carried out to find out whether the three independent variables together have a significant effect on the dependent variable. And the last t-test is used to see the significance of the influence of individual independent variables on the dependent variable by assuming other variables are constant. The results showed simultaneously a positive and significant influence from net profit margin, operating profit margin, and gross profit margin on stock prices in Good Consumer Industry Company listed on the Indonesia Stock Exchange, while partially net profit margin and gross profit margin were not there is a positive and insignificant influence on stock prices on Good Consumer Industry Company listed on the Indonesia Stock Exchange, while operating profit margin, partially there is a positive and significant effect on stock prices on Good Consumer Industry Company listed on the Indonesia Stock Exchange on 2012-2014.

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