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Pengaruh Potensi Kebangkrutan, Manajemen Laba Dan Risiko Investasi Terhadap Harga Saham (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2021)

SUMMARY


Fluctuations in stock prices are often investigated as measures of market reactions due to the publication of financial reports (earnings publications), announcement of dividend payouts, announcement of dividend increases, announcement of changes in company directors, or macro conditions that in theory could potentially influence stock prices. In the stock market, it is common for certain conditions to affect the fluctuation of stock prices. The significant historical event in the stock market occurred when Covid-19 began spreading worldwide in early 2020, leading to negative sentiments in the Indonesian stock market. The IHSG even plummeted to its lowest level around the 3,900 range in March 2020. The condition of declining stock prices and financial performance will undoubtedly affect investors' investment decisions.
The objective of this study is to investigate the impact of Bankruptcy Potential, Earnings Management, and Investment Risk on Stock Prices, with Company Size, Loss, and the Covid-19 period as control variables, among Manufacturing companies listed on the Indonesia Stock Exchange. A quantitative research methodology is employed. The study population consists of all Manufacturing companies that are listed on the Indonesia Stock Exchange. The study sample was selected according to predetermined criteria, resulting in a sample size of 55 companies. The data analysis technique employed a regression approach, with processing aided by the Eviews program.
Results from the panel data regression analysis indicate that the potential bankruptcy variable (H1) has a partial negative impact on stock prices. Variable (H2) Partial earnings management has no effect on stock prices. Variable (H3) Partial investment risk has a positive effect on stock prices.



Key words : Bankruptcy potential, Zmijewski X-Score, real earning management, stock beta, stock prices

Ketersediaan
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Perpustakaan Universitas Riau 2010247289
2010247289
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2010247289
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2010247289
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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