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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Proceedings of The International Conference on Business and Economics Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Agustina Indriani
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Social Sciences

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Effect of Current Ratio, Return on Equity, Debt to Equity Ratio, and Earnings per Share on Stock Returns of Mining Companies Listed on the Indonesia Stock Exchange Chintya Nurmayasari; Haryono Umar; Agustina Indriani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2283

Abstract

This study was conducted to analyze the development of stock values in the mining companies listed on the Indonesia Stock Exchange (IDX) using the ratio of profitability, liquidity, and debt to stock returns for 2015–2019 period. Purposive sampling technique was used for data collection with the following criteria: (1) companies listed on the IDX during the observation period (2015–2019) for consecutive years; (2) companies that continually provide financial reports during the observation period (2015-2019); (3) companies that have complete data in accordance with the research variables required in this study. Based on those criteria, the data obtained from the report published by the IDX were comprised of 15 companies as the study samples. Meanwhile, the study used panel data regression with least-squares equation and hypothesis testing using t-statistics to test the partial regression coefficients. Furthermore, f-statistics was used to test the simultaneous effect at the significance level of 5%. Based on the analysis results using software eviews version 10, it revealed that: (1) current ratio had no effect on stock return; (2) return on equity had no effect on stock return; (3) debt to equity ratio had no effect on stock return; (4) earnings per share had no effect on stock return; (5) current ratio, return on equity, debt to equity ratio, earnings per share simultaneously had no effect on stock return.
The Effect of Audit Quality, Leverage, and Voluntary Disclosure on Real Earnings Management Haryono Umar; Rani Ayu; Agustina Indriani
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.2930

Abstract

This study aims to examine the effect of leverage, audit quality, and voluntary disclosure on the real earnings management. The study used secondary data obtained from the annual report for the period of 2017 to 2019. The data were previously processed by the company and were available on the Indonesia Stock Exchange website. The analysis results show that voluntary disclosure, audit quality, and leverage have a significantly negative effect on real earnings management. Besides, voluntary disclosure, audit quality, and leverage simultaneously affect real earnings management.
Co-Authors Bayu Pratama Chintya Nurmayasari Hannissa Nurrahma Haryono Umar M Irsan Nasution Nelli Novyarni Rani Ayu Rutinaias Haholongan Silviana Hidayati Taufik Hidayat Yulisfan