Article Per Year (5 Year)
p-Index From 2021 - 2026
6.507
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi & Auditing Indonesia Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Jurnal Akuntansi Multiparadigma Infestasi Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajerial IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Journal of Islamic Accounting and Tax (JIATAX) Current : Jurnal Kajian Akuntansi dan Bisnis Terkini AKMENIKA Journal of Economics and Business UBS Langit Biru: Jurnal Ilmiah Aviasi Sustainable : Jurnal Akuntansi Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Mutiara Ilmu Akuntansi Paradoks : Jurnal Ilmu Ekonomi Jurnal Akuntansi Manado (JAIM) Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Indonesian Vocational Research Journal Jurnal Pengabdian Masyarakat dan Lingkungan Journal of Culture Accounting and Auditing Jurnal Pengabdian Manajemen Journal of Economics and Economic Policy Jurnal Riset Mahasiswa Akuntansi Jurnal Simki Economic
Tumirin
Universitas Muhammadiyah Gresik
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Public Health Social Sciences Transportation

Published : 63 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Akuntansi

 1 
Analisis Variabel Akuntansi Kuartalan, Variabel Pasar, dan Arus Kas Operasi yang Mempengaruhi Bid-Ask Spread Tumirin Tumirin
Jurnal Akuntansi dan Auditing Indonesia Vol. 9 No. 1 (2005)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The objectives of the research are to analyze the information content of quarterly accounting variable, market variable, and operation cash flow toward bid-ask spread as well as to analyze the differences of information content between accounting variable in the fourth quarter and interim quarter in affecting bid-ask spread around the announcement of financial statement. This research uses event study method to know the effect of asset growth, asset size, leverage, liquidities, earnings variability, closing price, volume, and cash low from operation ratio on bid-ask spread. This research uses 684 samples that are 521 interim quarter and 163 fourth quarterly financial statements and concludes that the accounting variable in the announcement of quarterly finan¬cial statement which significantly affects bid-ask spread is liquidity. While the market vari¬able that significantly affects bid-ask spread are closing price and volume. All the result are consistent in the announcement of quarterly financial statement as well as in the fourth quarterly financial statement. Chow Test shows that there is no different coefficient between interim quarterly and the fourth quarterly.Keywords:    Bid-ask spread, quarterly financial statement, accounting variable, market variable, and cash flow from operation.
Co-Authors Adhawiyah, Robiatul Afifatul Amaliyah Ahim Abdurahim Ahmad Djalaluddin Aji Dedi Mularwaman Amanda Aprilia Firdaus Anwar Hariyono Ari Kamayanti Asfi Manzilati Aska, Ara Faridah Nur Sausan Bambang Haryadi Berliana Nur Maulida Darti Djuharni Desy Trias Anggraeni Djoko Soelistya Driana Leniwati Eka Prastiawati Eva Desembrianita Fadilah, Annisaul Fadjar Setiyo Anggraeni Febrianti, Luthfia Fidela Nuzul Azmi Ghoni, Jakfar Akbar Ghoni Habibatul Ma’shumah Hanif Mauludin Hari Kurniawanto Hilda Rodhotul Ainiyah Ikadianti, Nabila Imawan, Zidane Indah Cholifah Indah Sulistyowati Indra Gita Anugrah Irine Mahardhika Putri Krishnawati, Wenti Lisda Nursanti Lutfillah, Novrida Marwan Daud, Mayang Mauludina Aulia Putri Moch. Bukhori Muslim Mohammad Ilham Galang Pratama Mohammad Tajuddin Mu'minatus Sholichah Mufida, Eva Layla Muhammad Aufa Mujaddid, Abdullah Mutiara Islamy Putri Muzakki, Muhammad Alfian Syahrul Neny Jayanti Nicma, Hanifa Ainun Nur Rohmawati Nyimas Wardatul Afiqoh Octaviana Dian Ayuningrum Prananda, Windi Pratiwi, Nabila Dwi Putri, Mauludina Aulia Rahman, Diaur Rama Rachman Tarnaba Ratih Silvirianiti Retno Wulandari Rizal Nasrullah Al Abbas Rizal Yaya Santi, Ermita Eri Septian Dwi Permana Putra Shobrina Al Alifah Sonhaji *), Ferra Ika Wardani Solechan Sonhaji Sonhaji Suwandi Suwandi Suwandi Suwandi Suwarno Suwarno Syaiful . Syaiful Ukamah Tarnaba, Rama Rachman Umaimah Umaimah Umaimah, Umaimah Umam, Rifki Khairul Virginia Nur Rahmanti Wahyu Ramadhani, Wahyu Warisqia Dwi Yuli Lestari Yonastio Danar Widhiadi Yusnita Maulidya Rahmah Zidane Imawan