cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
accruals
Contact Email
accruals@stiesa.ac.id
Phone
-
Journal Mail Official
accruals@stiesa.ac.id
Editorial Address
-
Location
Kab. subang,
Jawa barat
INDONESIA
ACCRUALS (Accounting Research Journal of Sutaatmadja)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 26145286     EISSN : 26150409     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
ACCRUALS (Accounting Research Journal of Sutaatmadja); Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Terbit dua kali dalam setahun (Maret dan September). Terbit perdana pada Maret 2017, dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan keilmuan praktik akuntansi.
Arjuna Subject : -
Articles 11 Documents
 1   2 
Search results for , issue "Vol 5 No 02 (2021): Accruals Edisi September 2021" : 11 Documents clear
THE EFFECT OF BID-ASK SPREAD, MARKET VALUE, VARIANCE RETURN, DIVIDEND PAYOUT RATIO AND INFLATION ON HOLDING PERIOD Trisandi Eka Putri; Icih Icih; Nisa Halimatusyadiah
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 5 No 02 (2021): Accruals Edisi September 2021
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v5i02.886

Abstract

This study aimed to analyze the effect of the bid-ask spread, market value, variance return, dividend payout ratio, and inflation on the holding period. The population in this study are LQ45 and Non LQ45 companies listed on the Indonesia Stock Exchange in 2018-2020. Based on the sample criteria, there were 30 companies for LQ45 companies and 116 companies for Non LQ45 companies. The results showed that the bid-ask spread, market value, dividend payout ratio, and inflation had a significant positive effect on the holding period for both LQ45 and non-LQ45 companies. While the Variant return variable has a different effect, wherein the LQ45 company the return variance variable has no effect on the holding period while in the Non-LQ45 company the return variance variable has a significant negative effect on the holding period.

Page 2 of 2 | Total Record : 11

 1   2 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025 Vol 8 No 02 (2024): Accruals Edisi September 2024 Vol 8 No 01 (2024): Accruals Edisi Maret 2024 Vol 7 No 02 (2023): Accruals Edisi September 2023 Vol 7 No 01 (2023): Accruals Edisi Maret 2023 Vol 6 No 02 (2022): Accruals Edisi September 2022 Vol 6 No 01 (2022): Accruals Edisi Maret 2022 Vol 5 No 02 (2021): Accruals Edisi September 2021 Vol 5 No 01 (2021): Accruals Edisi Maret 2021 Vol 4 No 02 (2020): Accruals Edisi September 2020 Vol 4 No 01 (2020): Accruals Edisi Maret 2020 Vol 3 No 2 (2019): Accruals Edisi September 2019 Vol 3 No 1 (2019): Accruals Edisi Maret 2019 Vol 2 No 2 (2018): Accruals Edisi September 2018 Vol 2 No 1 (2018): Accruals Edisi Maret 2018 More Issue