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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR)
R Yudi Sidharta
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Economics, Econometrics & Finance

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INEFFICIENT MARKETS, ANOMALIES, AND INVESTOR BEHAVIOR: A LITERATURE REVIEW Nurdina Nurdina; R Yudi Sidharta; Mochamad Mochklas
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 2 (2021): IJEBAR, VOL. 05 ISSUE 02, JUNE 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i2.2345

Abstract

This study aims to observe and analyze the accounting literature which examines the phenomena that occur in inefficient markets. This article analyzes the effect of anomalies on investor behavior and stock returns. This study begins by identifying the effects of anomalies: 1) seasonal anomalies, 2) momentum anomalies. This article identifies investor behavior; 1) overreaction/ under reaction, 2) loss aversion, and 3) overconfidence. This study primarily evaluates how anomalous effects affect investor behavior towards stock returns. Within each category, this article analyzes the findings of previous research. Evidence from inefficient market research tends to help investors to reduce excessive behavior towards the effects of anomalies and help make investment decisions. This study examines opportunities for future research and research implications in capital markets.
THE EFFECT OF DETERMINED TAX LOAD, TAX PLANNING AND MANAGERIAL OWNERSHIP ON PROFIT MANAGEMENT IN MANUFACTURING COMPANIES IN THE BASIC AND CHEMICAL INDUSTRY SECTOR LISTED ON IDX 2018-2020 Nurdina Nurdina; R Yudi Sidharta; Faidatul Hasanah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6738

Abstract

The importance of implementing accounting policies in accordance with the provisions of the Statement of Financial Accounting Standards (PSAK) and tax rules without violating the provisions of the law can be carried out by taking into account deferred tax expense tax planning, managerial ownership in, earnings management. The population of this research is 77 industries in the lower industrial zones as well as chemicals listed on the IDX. The sample contained is 33 annual financial statements for the 2018-2020 period, with a selected sample of 11 companies. The sampling technique used is purposive sampling. The results of this observation explain that deferred tax expense and tax planning affect earnings management, while managerial ownership has no effect on earnings management.
BOOK TAX DIFFERENCES, OPERATING CASH FLOW, LEVELS OF DEBT, AND PERSISTENCE OF EARNINGS Nurdina Nurdina; R Yudi Sidharta; Soffia Pudji Estiasih; Salsabila Abidah
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 2 (2023): IJEBAR, VOL. 07 ISSUE 02, JUNE 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i2.9156

Abstract

One part of the report that gets a lot of attention from internal and external parties of the company is information about profits. Quality profit information will help interested parties in policy making. This study aims to analyze the role of book tax differences, operating cash flow, and debt levels on earnings persistence. The research population is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange for the 2018-2020 period, totaling 51 companies. The sample in this study amounted to 14 manufacturing companies in the consumer goods industry sector using a purposive sampling technique. The results in this study indicate that book tax differences affect earnings persistence, operating cash flow does not affect earnings persistence, and debt levels do not affect earnings persistence in manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange.
Co-Authors Estiasih, Soffia Pudji Faidatul Hasanah Mochamad Mochklas Nurdina Nurdina Nurdina Nurdina Nurdina, Nurdina Salsabila Abidah