Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation

This research aims to explore the influence of earnings quality and company reputation on stock return volatility in non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period using quantitative methods. The research sample was 175 non-cyclical consumer sub...

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Váldodahkkit: Sabila, Isnayni, Rahmawati, Dwi Amperawati, Endang, Corina Joseph
Materiálatiipa: UMS Journal (OJS)
Giella:eng
Almmustuhtton: Universitas Muhammadiyah Surakarta 2023
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Liŋkkat:https://journals2.ums.ac.id/index.php/reaksi/article/view/4653
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author Sabila, Isnayni
Rahmawati
Dwi Amperawati, Endang
Corina Joseph
author_facet Sabila, Isnayni
Rahmawati
Dwi Amperawati, Endang
Corina Joseph
author_sort Sabila, Isnayni
collection OJS
description This research aims to explore the influence of earnings quality and company reputation on stock return volatility in non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period using quantitative methods. The research sample was 175 non-cyclical consumer sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period and using PLS-SEM. The results of this research found that earnings quality has a negative effect on stock return volatility and company reputation has a negative effect on stock return volatility. Results of this research are expected to be useful for investors when investing in the stock market. Apart from that, it is also hoped that it can also be useful for companies so that they can be more careful in carrying out company operational activities so that they can improve their company's reputation in terms of quality, performance, responsibility and attractiveness which can reduce return volatility. This research is limited to consumer non-cyclicals sector in Indonesia and within just 5 years observation and contributes to existing knowledge by empirically testing the relationship between earnings quality and company reputation on stock return volatility. There has been no research in Indonesia that discusses the influence of company reputation on stock return volatility.
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spelling oai:ojs2.journals2.ums.ac.id:article-4653 Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation Sabila, Isnayni Rahmawati Dwi Amperawati, Endang Corina Joseph Earning Quality, Stock Return Volatility, Corporate Reputation, Public Company, SEM-PLS. This research aims to explore the influence of earnings quality and company reputation on stock return volatility in non-cyclical consumer companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period using quantitative methods. The research sample was 175 non-cyclical consumer sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the 2017-2021 period and using PLS-SEM. The results of this research found that earnings quality has a negative effect on stock return volatility and company reputation has a negative effect on stock return volatility. Results of this research are expected to be useful for investors when investing in the stock market. Apart from that, it is also hoped that it can also be useful for companies so that they can be more careful in carrying out company operational activities so that they can improve their company's reputation in terms of quality, performance, responsibility and attractiveness which can reduce return volatility. This research is limited to consumer non-cyclicals sector in Indonesia and within just 5 years observation and contributes to existing knowledge by empirically testing the relationship between earnings quality and company reputation on stock return volatility. There has been no research in Indonesia that discusses the influence of company reputation on stock return volatility. Universitas Muhammadiyah Surakarta 2023-05-15 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article application/pdf https://journals2.ums.ac.id/index.php/reaksi/article/view/4653 Riset Akuntansi dan Keuangan Indonesia; Vol. 9 No. 1 (2024): Riset Akuntansi dan Keuangan Indonesia; 76-86 2541-6111 1411-6510 eng https://journals2.ums.ac.id/index.php/reaksi/article/view/4653/1398 Copyright (c) 2024 Riset Akuntansi dan Keuangan Indonesia https://creativecommons.org/licenses/by-nc-sa/4.0
spellingShingle Earning Quality, Stock Return Volatility, Corporate Reputation, Public Company, SEM-PLS.
Sabila, Isnayni
Rahmawati
Dwi Amperawati, Endang
Corina Joseph
Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation
title Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation
title_full Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation
title_fullStr Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation
title_full_unstemmed Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation
title_short Reducing Return Volatility: The Role of Earnings Quality and Corporate Reputation
title_sort reducing return volatility the role of earnings quality and corporate reputation
topic Earning Quality, Stock Return Volatility, Corporate Reputation, Public Company, SEM-PLS.
topic_facet Earning Quality, Stock Return Volatility, Corporate Reputation, Public Company, SEM-PLS.
url https://journals2.ums.ac.id/index.php/reaksi/article/view/4653
work_keys_str_mv AT sabilaisnayni reducingreturnvolatilitytheroleofearningsqualityandcorporatereputation
AT rahmawati reducingreturnvolatilitytheroleofearningsqualityandcorporatereputation
AT dwiamperawatiendang reducingreturnvolatilitytheroleofearningsqualityandcorporatereputation
AT corinajoseph reducingreturnvolatilitytheroleofearningsqualityandcorporatereputation