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Journal : Islamic Financial And Accounting Review

THE INFLUENCE OF MARKET RATIO ON CUMULATIVE ABNORMAL RETURNS IN COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) Mutiah, Miftahul; Andi Ayu Frihatni; Purnamasari, Rini
Islamic Financial And Accounting Review Vol 2 No 2 (2024): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v2i2.10606

Abstract

This research was conducted to test whether there is an influence of earnings per share and price earnings ratio on the Cumulative Abnormal Return of 14 companies listed on the Jakarta Islamic index during 2020-2022. This research uses field research, this research uses quantitative research methods. The approach used in this research is an associative approach which aims to determine the relationship between two or more variables. With data collection techniques in the form of documentation using primary data sourced from secondary data, and processing using E-Eviws 12 (X64). There is a statistical analysis technique with 14 companies selected using the purposive sampling method registered in the Jakarta Islamic Index during 2020-2022. The research results obtained show 1) Earning Per Share has no positive influence and is not significant on Cumulative Abnormal Return. This is proven by the t-test carried out, where a value of 0.9314 > 0.05 was obtained, so it can be concluded that H1 is rejected. 2) Price Earning Ratio has no positive influence and is not significant on the Cumulative Abnormal Return value. This is proven by the t-test carried out, where a value of 0.9287 > 0.05 was obtained, so it can be concluded that H2 is rejected. 3) Simultaneously Earning Per Share and Price Earning Ratio do not have a positive and insignificant influence on Cumulative Abnormal Return which has been proven from the F-Test results where a value of 0.986304 > 0.05 is obtained, so it can be concluded that H4 is rejected.
THE INFLUENCE OF INTELLECTUAL CAPITAL AND SHARIA FINANCIAL LITERACY ON FINANCIAL BEHAVIOR IN PAREPARE CITY MSMEs Tamara, Ainun; Muhammadun, Muzdalifah; Andi Ayu Frihatni
Islamic Financial And Accounting Review Vol 1 No 2 (2023): Islamic Financial And Accounting Review (iFAR)
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v1i2.10658

Abstract

This research aims to determine the influence of Intellectual Capital and Sharia Financial Literacy on Financial Behavior in Parepare City MSMEs, both partially and simultaneously. This research uses quantitative research methods with an associative approach and field research. The data collection technique used was observation and distribution of questionnaires to 100 Parepare City MSMEs as samples in this research. The data processing technique uses the SPSS version 25 application with research instrument testing, classical assumption testing, and hypothesis testing. The results of the research that has been carried out are partial, the two independent variables, namely Intellectual Capital and Sharia Financial Literacy, both have a significant influence on the dependent variable, namely Financial Behavior. Likewise, simultaneously, Intellectual Capital and Sharia Financial Literacy have a significant effect on Financial Behavior.