Jurnal Akuntansi dan Keuangan (JAK)
Vol 27 No 1 (2022): JAK Volume 27 No 1, 2022

PENGARUH AKSI KORPORASI, EARNING VOLATILITY, DAN NILAI TUKAR TERHADAP STABILITAS HARGA SAHAM DI ERA PANDEMI COVID-19

Melisa Trisiana (Mahasiswa Akuntansi FEB Unila)
Reni Oktavia (Fakultas Ekonomi dan Bisnis, Universitas Lampung)
Kiagus Andi (Fakultas Ekonomi dan Bisnis, Universitas Lampung)



Article Info

Publish Date
28 Jan 2022

Abstract

This study aims to analyze the factors that affect stock price stability as proxied by the volatility of stock prices in the era of pandemic Covid-19. This research examines empirically by using the independent variable of corporate action which is proxied by dividend policy, earning volatility, and exchange rate. Meanwhile, the dependent variable in this study is stock price stability as proxied by stock price volatility. The sample used in this study is the consumer goods industry sector companies listed on the Indonesia Stock Exchange (IDX) for the period January-September 2020 with the purposive sampling method. The population used is 165 companies and a sample of 55 companies. The type of data used is secondary data, and data analysis uses descriptive statistics, classic assumption tests, multiple regression analysis, and hypothesis testing with SPSS 26.0 software. The results of this study indicate that the variable earnings volatility and exchange rates have no effect on stock price stability as proxied by stock price volatility, meanwhile corporate action proxied by dividend policy affects stock price stability as proxied by stock price volatility.

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Journal Info

Abbrev

jak

Publisher

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Akuntansi dan Keuangan (JAK) merupakan jurnal ilmiah akuntansi dan keuangan yang diterbitkan dua kali dalam satu tahun (Januari dan Juli) oleh Jurusan Akuntansi Universitas Lampung yang berfokus pada: - Akuntansi Keuangan - Akuntansi Manajemen - Akuntansi Sektor Publik - Sistem Informasi ...