JAE (Jurnal Akuntansi dan Ekonomi)
Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)

ANALISIS FAKTOR-FAKTOR YANG MEPENGARUHI EQUITY RISK PREMIUM

Rona Nabila Gusrima (Unknown)
Einde Evana (Unknown)
Yunia Amelia (Unknown)
Lindrianasari (Unknown)



Article Info

Publish Date
02 Jul 2022

Abstract

This study has the aim of empirically testing the factors that affect the equity risk premium in companies listed on the IDX. This study uses sample data from 34 property and real estate companies listed on the Indonesia Stock Exchange with an observation period of 6 years from 2015-2020 taken using the purposive sampling method. The variables used in this study are audit tenure, book to market equity ratio, firm size, leverage, and earnings per share. The analysis technique used in this study is multiple linear regression, which is to determine the effect of audit period, book to market equity ratio, firm size, leverage, and earnings per share on the equity risk premium. The results showed that statistically the independent variable of tenure audit had a positive effect and the book to market equity ratio had a negative effect on the equity risk premium. while firm size, leverage, and earnings per share variables have no effect on the equity risk premium.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...