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Journal : JIMEKA

DO CASH FLOWS AND BANK SIZE INFLUENCE STOCK RETURNS? Sari, Bella Mega; Espa, Vitriyan; Dosinta, Nina Febriana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.26743

Abstract

This research aims to determine the effect of cash flow statement components and bank size on stock returns. This study uses a signaling and stakeholder theory approach in the banking sector companies listed on the Indonesian stock exchange for 2017-2021. The unit analysis unit is determined based on the purposive sampling method so that the research data derived from financial statements are one hundred eighty-five. The results showed that operating activity cash flow and financing activity cash flow positively and significantly affect stock returns. The investment activity cash flow and bank size do not affect stock returns. The investment activity cash flow and bank size are not always a concern of investors in making investment decisions and estimating returns in a company. The operating cash flow and financing cash flows are essential indicators for investors in making investment decisions in the capital market. The operating cash flow and financing cash flow act as positive signals on stock returns, especially for related stakeholders.
ARUS KAS, LABA AKUNTANSI, KARAKTERISTIK KORPORAT, DAN RETURN SAHAM PADA PERUSAHAAN SEKTOR BASIC MATERIAL Valentino, Gland William; Surianti, Surianti; Destriani, Mutiara; Dosinta, Nina Febriana; Rusmita, Sari
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 3 (2023): Agustus 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i3.26724

Abstract

This study aims to determine the effect of cash flow, accounting earnings, firm size, and financing decisions on stock returns. The population in this study was basic material sector companies listed on the Indonesia Stock Exchange in the 2018-2021 periods. The sampling technique used a purposive sampling method with predetermined criteria and obtained a sample of 34 companies with 135 observations. The data of the companies' financial statements are obtained from the official website of IDX. This study analyzes panel data regression using the Random Effect Model with the help of Eviews 12 application. Furthermore, the results show that cash flow from operations, cash flow from investments, cash flow from funding, firm size, and financing decisions do not affect stock returns while accounting earnings positively affect stock returns. The results of this study indicate that investors capture the positive signals that the company has given through accounting earnings.
RISET AKUNTANSI DI INDONESIA: INTEGRATED REPORTING DAN PELAPORAN KORPORAT Dosinta, Nina Febriana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 2 (2023): Mei 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i2.26308

Abstract

Integrated reporting (IR) was once questioned because standard setters in Indonesia have not required it. Corporate reports in Indonesia are voluntarily present in the form of IR. Although the preparation of IR in Indonesia is optional, it has been anticipated by reviewing corporate reporting research. Therefore, this study investigates IR in accounting research publications in Indonesia. This research uses a systematic literature review from 2017-2022 through nineteen articles in accounting journal publications indexed by the Science and Technology Index (SINTA) 1 and 2. The results show that research on IR in Indonesia began in 2017 with the dominance of quantitative methods referring to the International Integrated Reporting Council (IIRC). IR's research in Indonesia shows the minimal use of qualitative methods exploring standard setters in Indonesia. In the 2017-2022 publication period, IR in accounting research in Indonesia was dominated by companies listed on the Indonesia Stock Exchange using agency theory and stakeholder theory.