TY - JOUR
T1 - The impacts of earnings volatility, net income and comprehensive income on share price
T2 - evidence from Indonesia stock exchange
AU - Susanto, Hadi
AU - Prasetyo, Indra
AU - Indrawati, Trisa
AU - Aliyyah, Nabilah
AU - Rusdiyanto,
AU - Tjaraka, Heru
AU - Kalbuana, Nawang
AU - Syafi'ur Rochman, Arif
AU - Gazali,
AU - Zainurrafiqi,
N1 - Publisher Copyright:
© 2021 by the authors; licensee Growing Science, Canada.
PY - 2021
Y1 - 2021
N2 - This study aims to estimate and predict the effect of stock prices on profit volatility, net profit, and comprehensive income on the Indonesia Stock Exchange for the period 2014-2019. The study uses quantitative analysis with secondary data consisting of 98 banking companies on the Indonesia stock exchange from 2014 to 2019. The results prove that the share price has a significant effect on net income and comprehensive income but does not have a significant effect on profit volatility, so that net and comprehensive income has relevance to the share price and investors can make both variables in conducting further fundamental research. Previous studies measured the level of volatility of earnings, net income, and comprehensive income on the share price, but when trialing other approaches by causality, share prices affect net income and comprehensive income but not for profit volatility. In this study, however, the change includes detailed income variables due to Financial Accounting Standard No. 1, a shift in terms from profit and loss statements to systematic profit and loss statements.
AB - This study aims to estimate and predict the effect of stock prices on profit volatility, net profit, and comprehensive income on the Indonesia Stock Exchange for the period 2014-2019. The study uses quantitative analysis with secondary data consisting of 98 banking companies on the Indonesia stock exchange from 2014 to 2019. The results prove that the share price has a significant effect on net income and comprehensive income but does not have a significant effect on profit volatility, so that net and comprehensive income has relevance to the share price and investors can make both variables in conducting further fundamental research. Previous studies measured the level of volatility of earnings, net income, and comprehensive income on the share price, but when trialing other approaches by causality, share prices affect net income and comprehensive income but not for profit volatility. In this study, however, the change includes detailed income variables due to Financial Accounting Standard No. 1, a shift in terms from profit and loss statements to systematic profit and loss statements.
UR - http://www.scopus.com/inward/record.url?scp=85103123804&partnerID=8YFLogxK
U2 - 10.5267/j.ac.2021.3.008
DO - 10.5267/j.ac.2021.3.008
M3 - Article
AN - SCOPUS:85103123804
SN - 2369-7393
VL - 7
SP - 1009
EP - 1016
JO - Accounting
JF - Accounting
IS - 5
ER -