scholarly journals Pengaruh Pengungkapan Laporan Tahunan Periode 2014-2018 dan Ukuran Perusahaan Terhadap Harga Saham. (Studi Kasus Pada Perusahaan BUMN yang Sahamnya Terdaftar Dalam IDX BUMN20)

2020 ◽  
Vol 12 (2) ◽  
pp. 203-214
Author(s):  
Demetrius Kunto Wibisono ◽  
Esther Yolanda
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Annual Report ◽  
Financial Statements ◽  
Company Size ◽  
Variable Size ◽  
The Public ◽  
Testing Method ◽  
Research Sector

This study aims to find out how the influence of Disclosure of Financial Statements for the period 2014 - 2018 and Company Size on the Stock Price. This case study was conducted by taking a sample of companies list on IDX BUMN20. This study uses the hypothesis testing method using IBM SPSS Statistics Subscription version 23. Based on the results of the study found that an increase in average disclosure in all companies listed on the IDX, in other words, an increase in awareness of the management of companies listed on the IDX to report both financial and non-financial information to the public. In addition, companies listed on the IDX are increasingly obedient to the policies made by the regulator (OJK) related to the disclosure of financial statements. The Annual Disclosure Variable does not partially affect the company's stock price, this is due to differences in the research sector and research year. Partially, the variable size of the company has an influence on stock prices, this is because investors are interested in investing in companies that have large assets and have a large market capitalization because they are considered more profitable. Simultaneously, the Annual Report Disclosure variable and company size variables have a significant effect on stock prices.  Keywords: Annual Report Disclosure, Company Size, and Stock Price.

scholarly journals PENGARUH INFORMASI AKUNTANSI KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM PADA PERUSAHAAN- PERUSAHAAN INDUSTRI PERDAGANGAN, JASA DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA UNTUK TAHUN 2008 HINGGA 2016

2018 ◽  
Vol 1 (1) ◽  
pp. 26-35
Author(s):  
Dini Onasis
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Financial Statements ◽  
Financial Accounting ◽  
Share Price ◽  
Time Data ◽  
The Public ◽  
Net Profit ◽  
Long Time ◽  
A Company

The purpose of establishing a company is to gain the maximum profit. The next goal is to prosper shareholder value. One of the tools that a company uses to achieve its objectives is financial accounting called Financial statements. The financial statements also indicate what management has done (stewardship), or Management's accountability of the resources entrusted to it. Users of financial statements want to assess what has been done by management or accountability what management does to the resources entrusted to it. Accounting information from the financial statements can describe the condition of the company. In this study examine the market reaction of information received by the public (Investor) on stock prices. If the information presented reports success in performance then the market will respond positively and if the performance fails then the market will respond negatively with the company's stock price decline presented. Researchers examine the influence of information revealed by the company on its Financial Statement to their share price, where the information used as a variable is Stock Price, Net Profit (Net Profit), Liabilities, Capital, Sales, EBT and Size Asset). The data used is a period of 9 years, long time data is to be able to find better results of research than a period of only a few years. The findings of this study, Variable Liabilities have a significant effect on stock prices, Variable Capital has no significant effect on stock prices, Variable Sale significant effect on stock prices, EBT variables have a significant effect on stock prices, Profit variables have no significant effect on stock prices.   Keyword  :  Liabilities, Sale, Capital, EBT, Profit, Stock Price

scholarly journals PENGARUH ROA, ROE, DER TERHADAP HARGA SAHAM PADA PERUSAHAAN YANG TERINDEKS DI JAKARTA ISLAMIC INDEX PERIODE 2016-2019

2020 ◽  
Vol 7 (10) ◽  
pp. 1903
Author(s):  
Tiya Maryani ◽  
Heikal Muhammad Zakaria
Keyword(s):  
Stock Prices ◽  
Stock Price ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Financial Statements ◽  
Purposive Sampling ◽  
The Public ◽  
Gains And Losses ◽  
A Company ◽  
Significant Factors

ABSTRAKDidirikannya suatu perusahaan bertujuan untuk mendapatkan keuntungan, ketersediaan dana merupakan salah satu faktor penting bagi perusahaan agar dapat beroprasi dengan baik. Penerbitan saham merupakan salah satu cara agar perusahaan mendapatkan tambahan dana dari masyarakat pemodal (Investor. Sebelum menanamkan modal seorang investor akan memprediksi tinkat risiko keuntungan maupun kerugian yang akan didapatkan dimasa yang akan datang, salah satu cara dengan menganalisis laporan keuangan perusahaan. Penelitian ini digunakan untuk mengetahui dan menganalisis pengaruh ROA, ROE dan DER terhadap harga saham pada perusahaan index JII periode 2016-2019. Metode yang digunakan yaitu metode analisis deskriptif dan analisis verifikatif. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu, didapatkan 45 perusahaan sebagai populasi dan 16 perusahaan sebagai sampel penelitian. Berdasarkan hasil penelitian didapatkan bahwa ROA tidak berepengaruh terhadap harga saham dengan nilai signifikansi 0,314, ROE berpengaruh terhadap harga saham dengan nilai signifikansi 0,00, dan DER tidak berpengaruh terhadap harga saham dengan diperoleh nilai signifikansi 0,791.Kata Kunci: ROA, ROE, DER, Harga Saham ABSTRACTThe establishment of a company alms to get profits, the availability of fund is one of significant factors in the activities of a company. Issuance of shares is one way for companies to get additional funds from the public investors. Before investing their capital an investor will predict the level of risk of gains and losses that will be obtained in the future, one method is analyze the company’s financial statements. This research is used to determine and analyze the effect of ROA, ROE and DER on stock price in the JII index company 2016-2019 period. The method used is descriptive analysis and verification analysis. The sampling technique used purposive sampling with certain criteria, found 45 companies as population and 16 companies as research samples. Based on the results of the study found that ROA has no effect on stock prices with a significance value of 0.314, ROE has an effect on stock prices with a significance value of 0.00, and DER has no effect on stock prices with a significance value of 0.791. Keywords: ROA, ROE, DER, stock price

scholarly journals REGRESSION AND CORRELATION ANALYSIS STOCK PRICE WITH BANKRUPTCY (CASE STUDY WITH ZMIJEWSKI BANKRUPTCY MODEL)

2017 ◽  
Vol 5 (5) ◽  
pp. 68-72
Author(s):  
Teguh Sugiarto ◽  
Sri Rahayu ◽  
Ahmad Subagyo ◽  
Ludiro Madu ◽  
Amir Mohamadian Amiri
Keyword(s):  
Correlation Analysis ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Financial Statements ◽  
Correlation Effect ◽  
Weak Correlation ◽  
Spurious Regression ◽  
Regression Test

The purpose of this study to determine how the correlation effect of corporate bankruptcies with stock prices. The study was conducted on companies in the ceramics, glass and porcelain sectors whose shares are traded on the Indonesia Stock Exchange and publish the financial statements in Indonesia Stock Exchange (BEI) in the period 2010-2014. The method used in this research is correlation and regression of OLS. From the research that has been done can be concluded that, the result of regression test of five models at the proposed quadratic value of R is very low and indicate the happening of spurious regression. Using hyposis made concluded that Model H0: βi = 0 regression is not significant, whereas correlation test on proposal received H0: βi ≠ 0 happened weak correlation between bankruptcy analysis with stock price.

Pengaruh Profitabilitas, Umur Perusahaan, Ukuran Perusahaan, Kualitas Audit, Dan Struktur Modal Terhadap Kualitas Laba

2014 ◽  
Vol 6 (1) ◽  
pp. 27-42
Author(s):  
Keshia Anjelica ◽  
Albertus Fani Prasetyawan
Keyword(s):  
Firm Size ◽  
Stock Prices ◽  
Audit Quality ◽  
Earnings Quality ◽  
Secondary Data ◽  
Financial Statements ◽  
Firm Age ◽  
Construction Companies ◽  
Auditor Switching ◽  
Testing Method

The objective of this research is to examine the effect of profitability, firm age, firm size, audit quality, and leverage both partially and simultaneously towards earnings quality. The testing method used in this research is multiple regressions. The objects of this study are property, real estate and construction companies which were listed at Kompas 100 for the period 2010-2012. The samples are 15 companies determined based on purposive sampling. The data used in this study are secondary data such as financial statements and historical stock prices. The results of this study are (1) firm age has a negative significant effect on earnings quality, meanwhile firm size has a positive significant effect on earnings quality (2) profitability, audit quality, and leverage partially have an insignificant effect towards earnings quality (3) profitability, firm age, firm size, audit quality, and leverage simultaneously have a significant effect towards voluntary auditor switching. Keywords: ERC, earnings quality, profitability, firm age, firm size, audit quality, leverage.

The Value of Assurance on Voluntary Nonfinancial Disclosure: An Experimental Evaluation

2009 ◽  
Vol 28 (1) ◽  
pp. 137-151 ◽  
Author(s):  
Paul J. Coram ◽  
Gary S. Monroe ◽  
David R. Woodliff
Keyword(s):  
Attribution Theory ◽  
Performance Indicators ◽  
Stock Price ◽  
Annual Report ◽  
Corporate Disclosure ◽  
Financial Report ◽  
Nonfinancial Performance ◽  
Assurance Services ◽  
Context Specific

SUMMARY: This study examines whether assurance on the voluntary provision of nonfinancial performance indicators affects the stock price estimates of a group of sophisticated financial report users. We conducted an experiment where participants were provided with a case study containing excerpts from a hypothetical company's annual report. Nonfinancial performance and assurance were manipulated in a 2 (positive and negative nonfinancial performance indicators) ×2 (assurance and no assurance) +1 (control condition) between-subjects design. After reading the case materials, the participants indicated whether they believed the company's stock price would increase or decrease based on the information provided. As expected, we found that the nonfinancial performance indicators had a significant effect on stock price estimates. In addition, consistent with attribution theory, an assurance report on the voluntarily disclosed nonfinancial performance indicators only had a significant effect on stock price estimates when the nonfinancial performance indicators were positive, suggesting that the value of assurance is context-specific. Our research contributes to the discussion on the value of expanded assurance services and also on the value of enhanced corporate disclosure.

Perbandingan harga saham, volume transaksi dan return saham sebelum dan sesudah terjadi pandemi covid-19 pada PT Agung Podomoro Land, Tbk

2021 ◽  
Vol 5 (4) ◽  
pp. 720
Author(s):  
Anggun Putri Romadhina ◽  
Eka Kusuma Dewi
Keyword(s):  
Stock Returns ◽  
Stock Prices ◽  
Stock Price ◽  
Research Data ◽  
Paired Sample ◽  
First Case ◽  
Significant Difference ◽  
Before And After ◽  
Stock Transaction

The first Covid-19 case in Indonesia was announced on March 2, 2020. This study aims to determine whether there is a significant difference in stock prices, stock transaction volume and stock returns due to the COVID-19 pandemic (case study at PT. Agung Podomoro Land, Tbk). This research data was taken 90 days before and 90 days after the announcement of the first case of COVID-19 in Indonesia. The data was processed by paired sample t-test, using SPSS version 20. From the results of data processing, it was shown that there was a significant difference in stock prices before and after the announcement of the first case of covid-19 in Indonesia. This is indicated by a significance value of 0.000 < 0.05 where the stock price has decreased compared to before the Covid-19 case. Meanwhile, the volume of stock transactions also showed a significant difference with a significance value of 0.007 <0.05, where the volume of stock transactions after the announcement showed a decrease. Likewise, stock returns show a significant difference with a significance value of 0.025 < 0.05 where stock returns have decreased after the announcement of the first case of covid-10 in Indonesia.  

scholarly journals FACTORS AFFECTING OPERATING CASH FLOW TO STOCK RETURN THROUGH STOCK PRICE

2018 ◽  
Vol 5 (2) ◽  
Author(s):  
Aprih . Santoso
Keyword(s):  
Stock Returns ◽  
Cash Flow ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Return ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Operating Cash Flow

Abstract : Companies need funds in order to carry out operations such as the financing of production activities, pay employees, pay other expenses related to the operation of the company. One way to obtain these funds is to attract investors to invest in companies in the form of stock, but in making this investment is certainly not easy for investors, because investors need consideration beforehand to find out how the company's performance. The purpose of this study was to examine and analyze the effect of operating cash flow to stock return through stock price at companies listed on the Stock Exchange Year 2012-2015. The data used in this study dala are secondary data from the financial statements of companies listed on the Indonesia Stock Exchange period 2012 - 2015. The data are in the form of financial statements can be obtained from the Indonesian Capital Market Directory (ICMD), the IDX website www.idx.co. id as well as from various other sources to support this research. The population in this research is manufacturing companies listed on the Stock Exchange the period 2012 - 2015. The samples taken by the sampling technique used purposive sampling.From the test results and analysis of the data it can be concluded that operating cash flow directly and indirectly has no effect on stock returns through stock prices showed no significant results. Keywords :  Operating Cash Flow, Stock Price, Stocks Return

scholarly journals ANALISIS HARGA SAHAM INDEX KOMPAS 100 DENGAN PENDEKATAN ERROR CORRECTION MODEL

2021 ◽  
Vol 4 (1) ◽  
pp. 406-414
Author(s):  
Amir Hamzah
Keyword(s):  
Error Correction ◽  
Stock Prices ◽  
Stock Price ◽  
Stock Exchange ◽  
Financial Statements ◽  
Error Correction Model ◽  
Short Term ◽  
Correction Model ◽  
Positive Effect

The purpose of this research is to analyze the short term and long term relationship between ROI, EPS, PER ,inflation, SBI, exchange rate,and GDP on Stock Price. The data in this research is company financial statements which included Compas 100 Index on the Indonesia Stock Exchange. statistical analysis in this research used stasionarity test, The Classical Assumptions Test, Cointegration Test, Error Correction Model Test. This research found that partially ROI, EPS, PER variables a positive effect on stock prices in the short term and long term, KURS and SBI a positive effect on stock prices in the short term, but there is no effect in the long term, inflation and GDP do not affect the stock price both in the short term and long term. Simultaneously affected the stock prices significantly affect on stock price both in the short term and long term.

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI

2015 ◽  
Vol 11 (2) ◽  
pp. 117
Author(s):  
Astuti Yuli Setyani
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Test Results ◽  
Public Accounting ◽  
Variable Size ◽  
Accounting Firms ◽  
Accounting Firm ◽  
The Public

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency

scholarly journals Audit Lag Criteria Report as a Determination of the Reliability and Quality of Auditor's Report in Indonesia

2020 ◽  
Vol 11 (6) ◽  
pp. 96
Author(s):  
Iskandar Muda ◽  
Karina Valisia Davis ◽  
Erlina Erlina ◽  
Azizul Kholis ◽  
Gusnardi Gusnardi
Keyword(s):  
Sampling Technique ◽  
Financial Statements ◽  
Company Size ◽  
The Public ◽  
Ex Post ◽  
Analysis Technique ◽  
Ex Post Facto ◽  
A Company

This paperaims to knowthe quality indicatorsof the financial statements which consist of profitability, solvency and reputation of Registered Public Accountant (KAP)to the audit lagwith company size as a moderation variable either partially or simultaneously in LQ45 companies. This research is a comparative causal research with ex post facto approach. Purposive sampling technique is used in this research and there are 18 samples collected by this technique from LQ45 in Indonesia Company Issueryear 2010-2016. The data analyzed research is 126. Data analysis technique used Moderated Regression Analysis (MRA) with the Application ofEviews Software. The study concluded thatstudy showed that solvency, reputation of the public accounting firm and company size had a significant effect on Audit Lag, while profitability had no significant effect on Audit Lag. The size of a company able to moderate the effect of independent variablesto the Audit Lag and not haveto moderate the effect of the profitability to the Audit Lag.

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