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Journal : International Journal of Trends in Accounting Research

Stock Price Volatility Assesed From Aspects Devidend Yield and Earnings Volatility in Companies Listed in Indonesia Stock Exchange Riri Mayliza; Nanda Suryadi; Arie Yusnelly
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 1 No. 1 (2020): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

Stock price volatility is the movement of rising or falling stock prices. This study aimed to obtain empirical evidence about the effect of dividend yield and earnings volatility on stock price volatility in companies listed on the Indonesia Stock Exchange (BEI) for the 2014-2018 periods. The sample in this study was 9 companies selected by purposive sampling method with 4 years of observation, namely 2014-2018. The analytical method used was the panel data regression method. Based on the hypotheses, the results of the study show that dividend yield does not significantly affect stock price volatility and earnings volatility has a significant effect on stock price volatility.
Effect of Accounting Income And Taxable Income on Earnings Persistance on Miscellaneous Industry Sector Registered in Indonesia Stock Exchange 2015-2019 NANDA SURYADI; Riri Mayliza; Ratna Nurani; Arie Yusnelly
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.221 KB)

Abstract

Earnings persistence is an indicator to evaluate expected future accounting income implemented in current year earnings. Persistent earnings indicates a profit which does not experience fluctuation frequently on each of its period and has stabile tendency. The objective of this research was to collect empirical proof of the effects of permanent differences, temporary differences, large positive book-tax differences, and large negative book-tax differences on Earnings Persistence. Population involved in the current research was Manufacture Companies in Miscellaneous Industry Sector registered in Indonesia Stock Exchange in 2015-2019. Among population involved, 11 companies were chosen as research sample through purposive sampling method. Hypothesis raised, in this case, was tested using panel data regression. Research results indicated that permanent differences significantly affected earnings persistence. Meanwhile, other results obtained that temporary differences, large positive book-tax, and large negative book-tax did not affect earnings persistence. Simultaneous test further confirmed that permanent difference, temporary differences, large positive book-tax differences, and large negative book-tax differences affected earnings persistence simultaneously.
Co-Authors Afriyeni, Afriyeni Aini, Fauqah Nuri Albahi, Muhamad albajili, Fito Allyah, Nova Nur Amellia Jamil Amir Husin Annisa Fitri, Annisa Apriyanti, Pasca Arie Yusnelly Arya Arwanda Asmi, Rahmawati Ayu, Kemala Ayub Rangkuti Azmi, Zul Brillyandra, Fradini Burhan Burhan Burhan Burhan Burhan Burhan Burhan, Burhan Chika Chika Deli, Mazzlida Mat Desmawati Desmawati Desmawati Desmawati Deswarta, Deswarta Dewi, Aminar Sutra Dya Septy Ayu Alfiany Ellyan Sastraningsih Fadhil, Muflihul FADHLAN, ABDI Fizari Abu Hassan Asari, Fadli Gisatriadi, Norman Gulo, Willyams Putra Gustina, Ira Hamzah, Zulfadli Hesti Syafitri Hidayat, Mhd. Nanang Identiti Identiti Identiti Identiti Identiti, Identiti Ikhwani Ratna Ilham, M. Insani, Yayang Nur Islami, Ramadahniel Ismail Ritonga Jalaluddin Abdul Malek, Jalaluddin Abdul Kemala Dewi, Kemala Khairi, Muhammad Fakhri Khairudin Khairudin Kusdiana, Yayu M Azmi M Azmi Maemonah, Maemonah Mahera, Rofiqo Meili Martha, Lidya Mayliza, Riri Megawati, Putri MHD. ALDO SOFYAN Mudinillah, Adam Muhammad Arif Muhammad Aris Mukhlis Mukhlis Musa, Sulaiman Museliza, Virna Nasrah, Hidayati Novia Rahmawati Nuraini, Ratna Nurani, Ratna Nurhayati OKTA VIARNI, WINDY Permana, Febrian Purwati, Astri Ayu Putra, Hafiza Putri Ayu Solihat Putri, Yusmila Rani Rahayu, Sri Wike RAJENDRA, REZA Ramadahniel Islami Ratna Nuraini Ratna Nurani Ratna Nurani Rauf, Ummu Ajirah Abdul Reni Farwitawati, Reni Rimet Rimet Rimet Rimet Rimet Rimet Rimet Rimet Rimet Rimet, Rimet Roza Linda Roza Linda Roza Linda Ryla Lidia Susanti Sabarno Dwirianto Sansitika, Desy Ria Saputra, Iin Saputra, Randa Fajar Sastraningsih, Ellyan SEPTI RAHAYU, YOLANDA Silaban, Naomi Putri Sion Sinaga, Annisa Nauli Sitanggang, Devi Romauli Br Siti Rahma Sitti Rahma Sitti Rahma Sitti Rahma, Sitti Sitti Rahmah Sri Lestari Urniyanti, Rika Utariani, Ni Ketut Raka Virna Museliza virna Museliza Virna Museliza Viyati, Gusnel Wahyuningsih, Eny Yayu Kusdiana Yudi Yudi Yulianti, Sindi Yusmelia, Annisa Yusmila Rani Putri Yusra, Yusra Zahra, Tiara Aulia Zerrin, Zerrin Zulhelmy