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All Journal Jurnal Ilmu Manajemen Profitability INVOICE : JURNAL ILMU AKUNTANSI
Abdul Rahman Mus
Universitas Muslim Indonesia Makassar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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REACTION OF ABNORMAL RETURN AND TRADING VOLUME ACTIVITY BEFORE AND AFTER THE ELECTION OF THE PRESIDENT OF THE REPUBLIC OF INDONESIA IN 2019 Rizki Chahyadi Paputungan; Abdul Rahman Mus; Mursalim Mursalim
Jurnal Ilmu Manajemen Profitability Vol 5, No 2 (2021): AGUSTUS 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i2.5907

Abstract

This research aims to analyze abnormal return and trading volume activity in the time before and after the 2019 Presidential election. Especially in state-owned enterprises that are included in the IDX BUMN 20 index in IDX. This research is a quantitative research using the event study method with an observation time of 7 days before and 7 days after the 2019 Presidential election. Using secondary data in the form of stock prices and trading volumes. The results showed that: (1) based on the results of the paired sample test against abnormal return during the period of event, it was found that there was no difference in abnormal return before and after the presidential election; (2) from the Wilcoxon-Signed Rank test results there is a significant difference in trading volume activity before and after the presidential election of the Republic of Indonesia
Effect of Earning Opacity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange Kaharuddin Kaharuddin; Abdul Rahman Mus; Muh Su’un
INVOICE : JURNAL ILMU AKUNTANSI Vol 4, No 1 (2022): Maret 2022
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v4i1.7279

Abstract

The Effect of Earning Opacity on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2018–2020 period. This study aims to determine the effect of Earning Opacity on Tax Avoidance in manufacturing companies listed on the Indonesian stock exchange. This research is a quantitative research using an explanatory approach, namely to see the causal relationship between the dependent variable and the independent variable. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2020 as many as 177 then those that met the sample criteria were 26 companies which were taken based on purposive sampling criteria, so that the company sample data were 78 companies (a period of 3 years). SPSS test tool for windows 24.00. The test results show that earning aggressiveness has a negative and insignificant effect, earning smoothing has a positive and significant effect, loss avoidance has a negative and insignificant effect on Tax Avoidance.
Co-Authors Kaharuddin Kaharuddin Muh Su’un Mursalim Mursalim Rizki Chahyadi Paputungan