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ANALISIS PERBEDAAN REAKSI PASAR SAHAM SEBELUM DAN SESUDAH PENGUMUMAN DAFTAR EFEK SYARIAH DI BURSA EFEK INDONESIA
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 16
, No 2
(2021)
The purpose of this study is to analyze differences in stock market reactions before and after the announcement of the 2019 Sharia Securities List (DES) by the Financial Services Authority (OJK). Market reactions are indicated by differences in share prices which have an impact on the differences in stock returns from before. This is in accordance with the signal theory where there is good news that will be responded to by investors with increasing investor interest in buying these shares, so th...
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DETERMINANTS EFFECTIVE TAX RATE PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Jurnal Akuntansi, Keuangan dan Auditing
Vol 2
, No 1
(2021)
ABSTRACTThe purpose of this study was to analyse the influence of firm size, debt ratio, and fixed asset intensity on effective tax rate with state ownership as a moderating variable. The population in this study are all state-owned enterprise (SOE) listed on Indonesia Stock Exchange (2009-2019). Data collected used the documentation technique from financial statement. Sampling was selected by purposive sampling method so as to obtain a sample of 20 companies and 143 analysis units. The analysis...
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