JURNAL AKUNTANSI UNIVERSITAS JEMBER
Vol 18 No 2 (2020)

MANAJEMEN LABA, PERTUMBUHAN ASET, RETURN SAHAM PADA PERUSAHAAN SUBSEKTOR RITEL DI INDONESIA

Amrie Firmansyah (Polytechnic of State Finance STAN)
Enrico Adhanur Karyadi (Politeknik Keuangan Negara STAN)
Hany Sukma Setyaningtyas (Politeknik Keuangan Negara STAN)



Article Info

Publish Date
02 Aug 2021

Abstract

This study aims to examine the effect of earnings management and company asset growth on stock returns. This research uses quantitative methods with panel data regression. This study's sample uses financial data for retail companies listed on the Indonesia Stock Exchange (BEI) for the period 2015-2019. The research sample was selected based on the purposive sampling method of 40 observations. This study concludes that earnings management and asset growth have a positive effect on stock returns. This study shows that the company carries out earnings management for efficiency measures in meeting investor expectations. Also, the company's assets' growth is a positive signal for investors in making investment decisions.Keywords: asset growth, earnings management, firm size, stock return

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Journal Info

Abbrev

JAUJ

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. ...