AKUNTABILITAS
Vol 11, No 1 (2018)

The Effect Of Profitability, Value, Size and Managerial Discretion On Disclourse Of Stock Return

Santi Yustini (UIN Syarif Hidayatullah Jakarta)
Yusar Sagara (UIN Syarif Hidayatullah Jakarta)
Anis Saputri (UIN Syarif Hidayatullah Jakarta)



Article Info

Publish Date
16 Aug 2018

Abstract

The objective of this study is to examine the effect of profitability that proxied by return on net operating assets and total asset turnover. Valuation is proxied by the price to book value. Size is proxied by total assets and Managerial Discretion is proxied by CEO Tenure. The analytical method used in this study is regression of bunches. The samples of this study are listed companies in property, real estate, and building construction that actively trading between 2013 until 2015 in Indonesia Stock Exchange.The results of this study indicate that the variable return on net operating assets, price to book value, size has a positive influence on the disclosure of stock return, while the total asset turnover and CEO tenure has no effect on the disclosure of stock return. 

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Journal Info

Abbrev

akuntabilitas

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...