APAKAH GOODWILL BERPENGARUH TERHADAP RETURN SAHAM SYARIAH?

  • Kartawati Mardiah Politeknik Negeri Pontianak
  • Yani Riyani Politeknik Negeri Pontianak
  • Susan Andriana Politeknik Negeri Pontianak
Keywords: Sharia Stock Returns, Goodwill

Abstract

This study aims to determine and analyze whether goodwill can affect the return of sharia stocks of entities listed on the Jakarta Islamic Index (JII) for the period 2020-2022. The research method is descriptive associative. The dependent variable in this study is Sharia Stock Return (Y) and the independent variable is Goodwill (X). Sampling using purposive sampling, obtained ten companies. Data were processed with simple linear regression using eViews. The study produced a significance value (Sig.) of 0.5897 which means it is greater than the probability of 0.05, meaning that Goodwill (X) has no effect on sharia stock returns at a significance level of 5%.

References

Arifin, Z. (2020). Pengaruh Arsitektur Keuangan, Cash Holding, dan Goodwill terhadap Return Saham dengan Pendekatan Fama French Five-Factor Model.
Aulia, S. S., & Haryono, S. (2021). Pengaruh Intelektual Capital (IC) Goodwill dan Aktivitas Pemasaran terhadap Nilai Buku Perusahaan. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 5(1), 1491–1502.
Hartono, J. (2019). Teori Portofolio dan Analisis Investasi (11th ed.). BPFE-Yogyakarta.
He, W., Kim, J.-B., Li, C., & Si, Y. (2019). Goodwill and Stock Price Crash Risk: An International Study. Available at SSRN: Https://Ssrn.Com/Abstract=3496064 .
Hidayanti, E., & Sunyoto, S. (2012). Amortisasi Goodwill. WIGA: Jurnal Penelitian Ilmu Ekonomi, 2(1), 18–23.
Imaningati, S., & Sari, N. (2018). Pengaruh Goodwill, Research and Development (RND), dan Intellectual Capital terhadap Nilai Pasar Perusahaan. Jurnal Ilmu Manajemen Dan Akuntansi Terapan (JIMAT), 6(2), 108–121.
Liu, X., Yin, C., & Zheng, W. (2021). The invisible burden. Journal of Financial Markets, 52(100561), 1–23.
Martani, D., Siregar, S. V., Wardhani, R., Farahmita, A., & Tanujaya, E. (2019). Akuntansi Keuangan Menengah Berbasis PSAK Buku 1 (E. S. Suharsi (ed.); Edisi 2). Salemba Empat.
Ni’mah, H., Syarifah, N. I., Khoirunnisa, P., & Azizah, S. K. (2021). Pengaruh Goodwill, Intellectual Capital, dan Firm Size terhadap Nilai Pasar Perusahaan (Studi Empiris pada Perusahaan Perbankan dan Lembaga Keuangan Lainnya yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020). HUMANIS (Humanities, Management and Science Proceedings), 1(2), 483–495.
Peters, R. H., & Taylor, L. A. (2017). Intangible capital and the investment-q relation. Journal of Financial Economics, 123(2), 251–272.
Soebiantoro, U. (2007). Pengaruh struktur kepemilikan saham, leverage, faktor intern dan faktor ekstern terhadap nilai perusahaan. Jurnal Manajemen Dan Kewirausahaan, 9(1), 41–48.
Published
2024-12-30
How to Cite
Mardiah, K., Riyani, Y., & Andriana, S. (2024). APAKAH GOODWILL BERPENGARUH TERHADAP RETURN SAHAM SYARIAH?. Eksos, 20(2), 110-114. https://doi.org/10.31573/eksos.v20i2.1114
Section
Articles