RELEVANCE OF ACCOUNTING INFORMATION TOWARDS SHARE PRICES OF JAKARTA ISLAMIC INDEX (JII) LISTED COMPANIES
نویسندگان
چکیده
Accounting information has an important role in describing the condition and performance of a company. However, some investors have not fully used accounting sorting out share purchases. This study examines relevance to prices companies listed on Jakarta Islamic Index (JII) for period 2015 2020. The is Earnings per Share (EPS), Book Value (BV), Return On Equity (ROE), Net Profit Margin (NPM), Current Ratio (CR). With panel data regression analysis method, researcher found that collectively all (EPS, BV, ROE, NPM CR) were stated value explaining their effect stock prices. Individually, only BV ROE influencing As EPS, CR no price 2019
منابع مشابه
Value relevance of accounting information and share price: A study of listed manufacturing companies in Sri Lanka
Department of Accounting, Faculty of Management Studies and Commerce, University of Jaffna, Jaffna, Sri Lanka. *Corresponding Author’s E-mail: [email protected]/ [email protected] Tel: +94-777-238-282(Mobile)/ +9421222-7519 (office) The purpose of this research is to provide empirical evidence concerning value relevance of accounting information such as Earning per Share (EPS), Net Asset...
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ژورنال
عنوان ژورنال: Imara
سال: 2022
ISSN: ['2599-0985', '2622-1918']
DOI: https://doi.org/10.31958/imara.v5i1.2710