sparta, sparta (2022) Analisis Hubungan Accounting Risk dan Market Risk Pada Perbankan Go public di Indonesia. Jurnal Ekonomi, Manajemen dan Perbankan, 8 (3). pp. 113-123. ISSN 2656-6168
|
Text
2.1.1.-ST publikasi karya ilmiah-Sparta.pdf Download (392kB) | Preview |
|
|
Text
2.1.2. halaman sampul jurnal-Vol 8, No 3 (2022).pdf Download (2MB) | Preview |
|
|
Text
2.1.3-artikel sparta-market risk dan accounting risk.pdf Download (438kB) | Preview |
|
|
Text
2 .1.1.LOA_JEMP_Desember 2022_Sparta.pdf Download (110kB) | Preview |
Abstract
This study aims to determine whether there is still a relationship between accounting risk and market risk and whether accounting data is still relevant to be used by players in the capital market to predict market risk on the Indonesia Stock Exchange. The research sample is the banking industry in the IDX capital market during the period of 2012 to 2018. From the number of banks that went public as many as 41 banks, as many as 28 banks were used as research samples. The dependent variable used is stock beta as a measure of market risk. The independent variable used is accounting data related to risk, namely earnings variability, loan to deposit ratio, capital adequacy ratio and non-performing loan ratio. The results showed that there was still a relationship between accounting risk and market risk in the banking industry. This is because currently the accounting data is still relied upon by capital market investors to predict the risk of the banking stock market. The panel regression multiple results show that accounting data is still relevant to be used to predict market risk. When market data is uncertain, investors can use accounting data such as earnings variability, loan to deposit ratio, capital adequacy ratio, and non-performing loan ratio to predict the beta of bank shares going public
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Beta Stock, Earnings Variability, Loan to Deposit Ratio, Capital Adequacy Ratio, NonPerforming Loan Ratio |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 31 Jan 2023 14:12 |
| Last Modified: | 13 Jul 2023 05:24 |
| URI: | http://repository.ibs.ac.id/id/eprint/5730 |
Actions (login required)
 |
View Item |
