How to cite this paper
Susanto, H., Prasetyo, I., Indrawati, T., Aliyyah, N., Rusdiyanto, R., Tjaraka, H., Kalbuana, N., Rochman, A., Gazali, G & Zainurrafiqi, Z. (2021). The impacts of earnings volatility, net income and comprehensive income on share Price: Evidence from Indonesia Stock Exchange.Accounting, 7(5), 1009-1016.
Refrences
Anisma, Y. (2012). Faktor-faktor yang mempengaruhi harga saham Pprusahaan perbankan yang listing di bursa efek indonesia (BEI). Jurnal Sosial Ekonomi Pembangunan, 2(5), 144–165.
Anom, L., & Safii, A. A. (2017). Pengaruh Keberadaan Blockholders Terhadap Volatilitas Harga Saham. Jurnal EKSEKUTIF, 14(2), 320–331.
Antoniou, A., Guney, Y., & Paudyal, K. (2002). Determinants of Capital Structure: Evidence from European Countries.
Ardiansyah, I., & Isbanah, Y. (2017). Analisis Pengaruh Deviden, Pertumbuhan Aset, Ukuran Perusahaan, Dan Leverage Terhadap Volatilitas Harga Saham. Riset Akuntansi & Keuangan, 5(3), 1565–1574.
Asghar, M., Zulfiqar, S., Shah, A., Hamid, K., & Suleman, M. T. (2011). Impact of Dividend Policy on Stock Price Risk: Empirical Evidence from Equity Market of Pakistan. Far East Journal of Psychology and Business, 4(1), 45–52.
Astuti, T. (2010). Analisis Pengaruh Pengumuman Laporan Keuangan Terhadap Return Saham Di Bursa Efek Jakarta (BEJ).
Barth, M. E., Beaver, W. H., & Landsman, W. R. (2001). The relevance of the value relevance literature for financial accounting standard setting : another view $. Jounal Of Accounting & Economics, 31, 77–104.
Biddle, G. C., & Choi, J.-H. (2006). Is Comprehensive Income Useful? Journal of Contemporary Accounting & Economics, 2(1), 1–32. https://doi.org/10.1016/S1815-5669(10)70015-1
Black, P., & Wiliam, D. (1998). Assessment and classroom learning. Assessment in Education: Principles, Policy & Practice, 5(1), 7–74.
Dewi, I., Nurmala, R., Adhi, A. K., & Brummer, B. (2018). Price Volatility Analysis in Indonesian Beef Market. ICSAFS, 2017, 1–56. https://doi.org/10.18502/kls.v2i6.1062
Feltham, G. A., & Ohlson, J. A. (1995). Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research, 11(2), 689–731.
Fiechter, P., Novotny-, Z., & Farkas. (2017). The impact of the institutional environment on the value relevance of fair values. In Review of Accounting Studies (Vol. 22, Issue 1). Review of Accounting Studies. https://doi.org/10.1007/s11142-016-9378-7
Francis, J., & Schipper, K. (1999). Have Financial Statements Lost Their Relevance? Journal of Accounting Research, 37(2), 319. https://doi.org/10.2307/2491412
HAND, J. R. M. (2001). Discussion of “Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective.” Contemporary Accounting Research, 18(1), 121–130. https://doi.org/10.1506/6A7C-74ML-TGBD-DYBW
Hodder, L. D., Hopkins, P. E., & Wahlen, J. M. (2006). Risk‐relevance of fair‐value income measures for commercial banks. The Accounting Review, 81(2), 337-375.
Iatridis, G. E. (2015). Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation. In International Review of Financial Analysis (Vol. 39). Elsevier B.V. https://doi.org/10.1016/j.irfa.2015.03.004
Ilmiyono, A. F. (2017). Pengaruh Kinerja Keuangan Dan Faktor Ekonomi Makro Dalam Memprediksi Volatilitas Harga Saham Perusahaan Subsektor Industri Food And Beverages. JIAFE, 3(1), 35–48.
Indonesia, B. (2010). Buletin Ekonomi Moneter Dan Perbankan. Volume 20 No 4 Bank Indonesia, 13(1), 1410–8046.
Iqbal, S., Nasir Chaudry, S., Iqbal, N., & Zia, M. (2015). Impact of liquidity risk on firm specific factors: A case of islamic banks of Pakistan. Journal of Business and Management Research, 9, 256-260.
Jannah, M., Fahlevi, M., Paulina, J., Nugroho, B. S., Purwanto, A., Subarkah, M. A., ... & Cahyono11, Y. (2020). Effect of ISO 9001, ISO 45001 and ISO 14000 toward Financial Performance of Indonesian Manufacturing. Systematic Reviews in Pharmacy, 11(10), 894-902.
Jondri, & Rohmawati, A. A. (2017). Prediksi Volatilitas Pada Return Saham PT . Telekomunikasi Indonesia . Tbk Menggunakan Model Generalized Aoutoregressive Conditional Heteroskedastisity ( GARCH ). E-Proceeding Of Engineering, 4(1), 1344–1359.
Juanamasta, I. G., Wati, N. M. N., Hendrawati, E., Wahyuni, W., Pramudianti, M., Wisnujati, N. S., Setiawati, A. P., Susetyorini, S., Elan, U., Rusdiyanto, R., Muharlisiani, L. T., & Umanailo, M. C. B. (2019). The role of customer service through customer relationship management (Crm) to increase customer loyalty and good image. International Journal of Scientific and Technology Research, 8(10), 2004–2007.
Khan, S., & Bradbury, M. E. (2016). The volatility of comprehensive income and its association with market risk. Accounting and Finance, 56(3), 727–748. https://doi.org/10.1111/acfi.12108
Mahlindiani, L., Maiyatri, & Yozza, H. (2017). Penentuan Resiko Investasi Dengan Model Garch Pada Indeks Harga Saham PT Indofood Sukes Makmur Tbk. Matematika Unad, 6(1), 25–32.
Nikmah, & Sitohang, P. (2015). Fair Value Accounting Dan Kemampuan LabaA Memprediksi Laba Dan Arus Kas Masa Depan Menggunakan Pendekatan Balance Sheet Dan Income Statement. FAIRNESS, 5(2), 25–47.
Nurliza. (2017). The Nature of Food Commodity Prices Volatility in Driving Inflation and Policy. SIGNIFIKAN: Jurnal Ilmu Ekonomi, 6(1), 103–124. https://doi.org/10.15408/sjie.v6i1.4523
Ohlson, J. (1995). Earnings, book-values, and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661–687. https://doi.org/10.1111/j.1911-3846.1995.tb00461.x
Ota, K. (2001). The Impact of Valuation Models on Value-Relevance Studies in Accounting: A Review of Theory and Evidence. JEL. https://doi.org/10.2139/ssrn.280873
Prabowo, B., Rochmatulaili, E., Rusdiyanto, & Sulistyowati, E. (2020). Corporate governance and its impact in company’s stock price: case study [Gobernabilidad corporativa y su impacto en el precio de las acciones de las empresas: Estudio de caso]. Utopia y Praxis Latinoamericana, 25(Extra10), 187–196. \
Priana, I. W. K., & Rm, K. M. (2017). Pengaruh Volume Perdagangan Saham, Leverage, Dan Dividend Payout Ratio Pada Volatilitas Harga Saham. E-Jurnal Akuntansi Universitas Udayana, 20(1), 1–29.
Procházka, D. (2011). The Role of Fair Value Measurement in the Recent Financial Crunch. Prague Economic Papers, 20(1), 71–88. https://doi.org/10.18267/j.pep.388
Romli, H., Wulandari, M. F., & Pratiwi, T. S. (2017). Faktor-Faktor Yang Mempengaruhi Volatilitas Harga Saham Pada PT Waskita Karya Tbk. Ilmiah Ekonomi Global Masa KIni, 8(01), 1–5.
Rosyadi, M. A., & Anggraita, V. (2015). Relevansi Risiko Pengukuran Laba Bersih, Laba Komprehensif dan Laba Nilai Wajar: Studi pada Bank-bank yang Terdaftar di Bursa Efek Indonesia. Simposium Nasional Akuntansi 18, 2–22.
Rowena, J., & Hendra. (2017). Earnings Volatility, Kebijakan Dividen, dan Pertumbuhan Asset Berpengaruh Terhadap Volatilitas Harga Saham Pada Perusahaan Manufaktur Di BEI Periode 2013 - 2015. Jurnal Administrasi Kantor, 5(2), 231–242.
Rozak, A. (2015). Analisis Faktor Suku Bunga Dan Jumlah Uang Beredar Yang Berpengaruh Terhadap Harga Saham Sektor Perbankan. Muara Ilmu Ekonomi Dan Bisnis, 1(2), 68–76.
Rusdiyanto, Agustia, D., Soetedjo, S., & Septiarini, D. F. (2020). The effect of cash turnover and receivable turnover on profitability | El efecto de la rotación de efectivo y la rotación de cuentas por cobrar en la rentabilidad. Opcion, 36(Special Ed), 1417–1432.
Rusdiyanto, Hidayat, W., Tjaraka, H., Septiarini, D. F., Fayanni, Y., Utari, W., Waras, Indrawati, M., Susanto, H., Tjahjo, J. D. W., Mufarokhah, N., Susetyorini, Elan, U., Samsi, N., Choiri, Syamsul, M., Widodo, M., Suyanto, H., Zainal, M., & Imanawati, Z. (2020). The effect of earning per share, debt to equity ratio and return on assets on stock prices: Case study Indonesian. Academy of Entrepreneurship Journal, 26(2).
Rusdiyanto, R., & Narsa, I. M. (2019). THE EFFECTS OF EARNIGS VOLATILITY, NET INCOME AND COMPREHENSIVE INCOME ON STOCK PRICES ON BANKING COMPANIES ON THE INDONESIA STOCK EXCHANGE. International Review of Management and Marketing, 9(6). https://doi.org/10.32479/irmm.8640
Satriawan, I. W. B. (2017). Prediksi Volatilitas Saham Perusahaan Pertambangan Batu Bara Dengan Metode Artifial Neural Networks- Generalized Aautoregressive Conditional Heteroscedasticity. E-Proceeding, 4(3), 5184–5194.
Septiawan, I. (2016). Analisis kenaikan dan perubahan volatilitas harga batubara acuan dan harga batubara newcaslte Export Index. Media Riset Akuntansi, 6(2).
Sidantha, I. N. B., Ahmar, Nu., & Mulyadi, J. (2016). Penyajian Pendapatan Komprehensif Lain: Investasi Pada Industri Infrastruktur Dan Utilitas. JIAFE, 2(2), 59–71.
Sutrisno, B. (2017). Hubungan Volatilitas dan Volume Perdagangan di Bursa Efek Indonesia. Esensi, 7(1), 15–26. https://doi.org/10.15408/ess.v7i1.3894
Syafii, M., Ulum, B., Rusdiyanto, Suparman, P., Rahayu, D. I., & Syasindy, N. B. (2020). The effect of financial performance on the company’s share price: A case study Indonesian. European Journal of Molecular and Clinical Medicine, 7(8), 1055–1071.
Trimono, Maruddani, D. A. I., & Ispriyanti, D. (2017). Pemodelan Harga Saham Dengan Geometric Brownian Motion Dan Value At Risk PT Ciputra Development Tbk. GAUSSIAN, 6(2), 261–270.
Anom, L., & Safii, A. A. (2017). Pengaruh Keberadaan Blockholders Terhadap Volatilitas Harga Saham. Jurnal EKSEKUTIF, 14(2), 320–331.
Antoniou, A., Guney, Y., & Paudyal, K. (2002). Determinants of Capital Structure: Evidence from European Countries.
Ardiansyah, I., & Isbanah, Y. (2017). Analisis Pengaruh Deviden, Pertumbuhan Aset, Ukuran Perusahaan, Dan Leverage Terhadap Volatilitas Harga Saham. Riset Akuntansi & Keuangan, 5(3), 1565–1574.
Asghar, M., Zulfiqar, S., Shah, A., Hamid, K., & Suleman, M. T. (2011). Impact of Dividend Policy on Stock Price Risk: Empirical Evidence from Equity Market of Pakistan. Far East Journal of Psychology and Business, 4(1), 45–52.
Astuti, T. (2010). Analisis Pengaruh Pengumuman Laporan Keuangan Terhadap Return Saham Di Bursa Efek Jakarta (BEJ).
Barth, M. E., Beaver, W. H., & Landsman, W. R. (2001). The relevance of the value relevance literature for financial accounting standard setting : another view $. Jounal Of Accounting & Economics, 31, 77–104.
Biddle, G. C., & Choi, J.-H. (2006). Is Comprehensive Income Useful? Journal of Contemporary Accounting & Economics, 2(1), 1–32. https://doi.org/10.1016/S1815-5669(10)70015-1
Black, P., & Wiliam, D. (1998). Assessment and classroom learning. Assessment in Education: Principles, Policy & Practice, 5(1), 7–74.
Dewi, I., Nurmala, R., Adhi, A. K., & Brummer, B. (2018). Price Volatility Analysis in Indonesian Beef Market. ICSAFS, 2017, 1–56. https://doi.org/10.18502/kls.v2i6.1062
Feltham, G. A., & Ohlson, J. A. (1995). Valuation and clean surplus accounting for operating and financial activities. Contemporary Accounting Research, 11(2), 689–731.
Fiechter, P., Novotny-, Z., & Farkas. (2017). The impact of the institutional environment on the value relevance of fair values. In Review of Accounting Studies (Vol. 22, Issue 1). Review of Accounting Studies. https://doi.org/10.1007/s11142-016-9378-7
Francis, J., & Schipper, K. (1999). Have Financial Statements Lost Their Relevance? Journal of Accounting Research, 37(2), 319. https://doi.org/10.2307/2491412
HAND, J. R. M. (2001). Discussion of “Earnings, Book Values, and Dividends in Equity Valuation: An Empirical Perspective.” Contemporary Accounting Research, 18(1), 121–130. https://doi.org/10.1506/6A7C-74ML-TGBD-DYBW
Hodder, L. D., Hopkins, P. E., & Wahlen, J. M. (2006). Risk‐relevance of fair‐value income measures for commercial banks. The Accounting Review, 81(2), 337-375.
Iatridis, G. E. (2015). Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation. In International Review of Financial Analysis (Vol. 39). Elsevier B.V. https://doi.org/10.1016/j.irfa.2015.03.004
Ilmiyono, A. F. (2017). Pengaruh Kinerja Keuangan Dan Faktor Ekonomi Makro Dalam Memprediksi Volatilitas Harga Saham Perusahaan Subsektor Industri Food And Beverages. JIAFE, 3(1), 35–48.
Indonesia, B. (2010). Buletin Ekonomi Moneter Dan Perbankan. Volume 20 No 4 Bank Indonesia, 13(1), 1410–8046.
Iqbal, S., Nasir Chaudry, S., Iqbal, N., & Zia, M. (2015). Impact of liquidity risk on firm specific factors: A case of islamic banks of Pakistan. Journal of Business and Management Research, 9, 256-260.
Jannah, M., Fahlevi, M., Paulina, J., Nugroho, B. S., Purwanto, A., Subarkah, M. A., ... & Cahyono11, Y. (2020). Effect of ISO 9001, ISO 45001 and ISO 14000 toward Financial Performance of Indonesian Manufacturing. Systematic Reviews in Pharmacy, 11(10), 894-902.
Jondri, & Rohmawati, A. A. (2017). Prediksi Volatilitas Pada Return Saham PT . Telekomunikasi Indonesia . Tbk Menggunakan Model Generalized Aoutoregressive Conditional Heteroskedastisity ( GARCH ). E-Proceeding Of Engineering, 4(1), 1344–1359.
Juanamasta, I. G., Wati, N. M. N., Hendrawati, E., Wahyuni, W., Pramudianti, M., Wisnujati, N. S., Setiawati, A. P., Susetyorini, S., Elan, U., Rusdiyanto, R., Muharlisiani, L. T., & Umanailo, M. C. B. (2019). The role of customer service through customer relationship management (Crm) to increase customer loyalty and good image. International Journal of Scientific and Technology Research, 8(10), 2004–2007.
Khan, S., & Bradbury, M. E. (2016). The volatility of comprehensive income and its association with market risk. Accounting and Finance, 56(3), 727–748. https://doi.org/10.1111/acfi.12108
Mahlindiani, L., Maiyatri, & Yozza, H. (2017). Penentuan Resiko Investasi Dengan Model Garch Pada Indeks Harga Saham PT Indofood Sukes Makmur Tbk. Matematika Unad, 6(1), 25–32.
Nikmah, & Sitohang, P. (2015). Fair Value Accounting Dan Kemampuan LabaA Memprediksi Laba Dan Arus Kas Masa Depan Menggunakan Pendekatan Balance Sheet Dan Income Statement. FAIRNESS, 5(2), 25–47.
Nurliza. (2017). The Nature of Food Commodity Prices Volatility in Driving Inflation and Policy. SIGNIFIKAN: Jurnal Ilmu Ekonomi, 6(1), 103–124. https://doi.org/10.15408/sjie.v6i1.4523
Ohlson, J. (1995). Earnings, book-values, and dividends in equity valuation. Contemporary Accounting Research, 11(2), 661–687. https://doi.org/10.1111/j.1911-3846.1995.tb00461.x
Ota, K. (2001). The Impact of Valuation Models on Value-Relevance Studies in Accounting: A Review of Theory and Evidence. JEL. https://doi.org/10.2139/ssrn.280873
Prabowo, B., Rochmatulaili, E., Rusdiyanto, & Sulistyowati, E. (2020). Corporate governance and its impact in company’s stock price: case study [Gobernabilidad corporativa y su impacto en el precio de las acciones de las empresas: Estudio de caso]. Utopia y Praxis Latinoamericana, 25(Extra10), 187–196. \
Priana, I. W. K., & Rm, K. M. (2017). Pengaruh Volume Perdagangan Saham, Leverage, Dan Dividend Payout Ratio Pada Volatilitas Harga Saham. E-Jurnal Akuntansi Universitas Udayana, 20(1), 1–29.
Procházka, D. (2011). The Role of Fair Value Measurement in the Recent Financial Crunch. Prague Economic Papers, 20(1), 71–88. https://doi.org/10.18267/j.pep.388
Romli, H., Wulandari, M. F., & Pratiwi, T. S. (2017). Faktor-Faktor Yang Mempengaruhi Volatilitas Harga Saham Pada PT Waskita Karya Tbk. Ilmiah Ekonomi Global Masa KIni, 8(01), 1–5.
Rosyadi, M. A., & Anggraita, V. (2015). Relevansi Risiko Pengukuran Laba Bersih, Laba Komprehensif dan Laba Nilai Wajar: Studi pada Bank-bank yang Terdaftar di Bursa Efek Indonesia. Simposium Nasional Akuntansi 18, 2–22.
Rowena, J., & Hendra. (2017). Earnings Volatility, Kebijakan Dividen, dan Pertumbuhan Asset Berpengaruh Terhadap Volatilitas Harga Saham Pada Perusahaan Manufaktur Di BEI Periode 2013 - 2015. Jurnal Administrasi Kantor, 5(2), 231–242.
Rozak, A. (2015). Analisis Faktor Suku Bunga Dan Jumlah Uang Beredar Yang Berpengaruh Terhadap Harga Saham Sektor Perbankan. Muara Ilmu Ekonomi Dan Bisnis, 1(2), 68–76.
Rusdiyanto, Agustia, D., Soetedjo, S., & Septiarini, D. F. (2020). The effect of cash turnover and receivable turnover on profitability | El efecto de la rotación de efectivo y la rotación de cuentas por cobrar en la rentabilidad. Opcion, 36(Special Ed), 1417–1432.
Rusdiyanto, Hidayat, W., Tjaraka, H., Septiarini, D. F., Fayanni, Y., Utari, W., Waras, Indrawati, M., Susanto, H., Tjahjo, J. D. W., Mufarokhah, N., Susetyorini, Elan, U., Samsi, N., Choiri, Syamsul, M., Widodo, M., Suyanto, H., Zainal, M., & Imanawati, Z. (2020). The effect of earning per share, debt to equity ratio and return on assets on stock prices: Case study Indonesian. Academy of Entrepreneurship Journal, 26(2).
Rusdiyanto, R., & Narsa, I. M. (2019). THE EFFECTS OF EARNIGS VOLATILITY, NET INCOME AND COMPREHENSIVE INCOME ON STOCK PRICES ON BANKING COMPANIES ON THE INDONESIA STOCK EXCHANGE. International Review of Management and Marketing, 9(6). https://doi.org/10.32479/irmm.8640
Satriawan, I. W. B. (2017). Prediksi Volatilitas Saham Perusahaan Pertambangan Batu Bara Dengan Metode Artifial Neural Networks- Generalized Aautoregressive Conditional Heteroscedasticity. E-Proceeding, 4(3), 5184–5194.
Septiawan, I. (2016). Analisis kenaikan dan perubahan volatilitas harga batubara acuan dan harga batubara newcaslte Export Index. Media Riset Akuntansi, 6(2).
Sidantha, I. N. B., Ahmar, Nu., & Mulyadi, J. (2016). Penyajian Pendapatan Komprehensif Lain: Investasi Pada Industri Infrastruktur Dan Utilitas. JIAFE, 2(2), 59–71.
Sutrisno, B. (2017). Hubungan Volatilitas dan Volume Perdagangan di Bursa Efek Indonesia. Esensi, 7(1), 15–26. https://doi.org/10.15408/ess.v7i1.3894
Syafii, M., Ulum, B., Rusdiyanto, Suparman, P., Rahayu, D. I., & Syasindy, N. B. (2020). The effect of financial performance on the company’s share price: A case study Indonesian. European Journal of Molecular and Clinical Medicine, 7(8), 1055–1071.
Trimono, Maruddani, D. A. I., & Ispriyanti, D. (2017). Pemodelan Harga Saham Dengan Geometric Brownian Motion Dan Value At Risk PT Ciputra Development Tbk. GAUSSIAN, 6(2), 261–270.