The Effect of the Covid-19 Pandemic on Stock Returns with Moderating Variables of Cash Holding and Earnings Management
Downloads
Additional Files
Downloads
S. Puryandani, H. A. Kusumawati, and R. Robiyant, "Corporate Governance and Earnings Management Practices in Indonesian Banking Sector," Calitatea, vol. 21, no. 176, pp. 102-108 %@ 1582-2559, 2020.
X. Qin, G. Huang, H. Shen, and M. Fu, "COVID-19 pandemic and firm-level cash holdingق│╜moderating effect of goodwill and goodwill impairment," Emerging Markets Finance and Trade, vol. 56, no. 10, pp. 2243-2258 %@ 1540-496X, 2020.
I. Saleh, M. A. Afifa, and F. Haniah, "Financial factors affecting earnings management and earnings quality: New evidence from an emerging market," ACRN Journal of Finance and Risk Perspectives, vol. 9 %@ 2224-9729, 2020.
C. Wang et al., "Immediate psychological responses and associated factors during the initial stage of the 2019 coronavirus disease (COVID-19) epidemic among the general population in China," International journal of environmental research and public health, vol. 17, no. 5, pp. 1729 %@ 1660-4601, 2020.
D. Junaedi and F. Salistia, "Dampak Pandemi COVID-19 Terhadap Pertumbuhan Ekonomi Negara-Negara Terdampak," Simposium Nasional Keuangan Negara, vol. 2, no. 1, pp. 995-1013, 2020.
R. Sharma, "Revised Kuppuswamyق│└s socioeconomic status scale: explained and updated," Indian pediatrics, vol. 54, pp. 867-870 %@ 0019-6061, 2017.
E. Saputri and A. Kuswardono, "Pengaruh Profitabilitas, Leverage, Firm Size, dan Growth Opportunity Terhadap Cash Holding Perusahaan (Studi Kasus Perusahaan Manufaktur yang Terdaftar Pada Bursa Efek Indonesia Periode Tahun 2013-2017)," Journal of Entrepreneurship, Management and Industry (JEMI), vol. 2, no. 2, pp. 91-104 %@ 2620-777X, 2019.
J. Harford, S. Klasa, and W. F. Maxwell, "Refinancing risk and cash holdings," The Journal of Finance, vol. 69, no. 3, pp. 975-1012 %@ 0022-1082, 2014.
P. Sarwinda and M. Afriyenti, "Pengaruh Cash Holding, Political Cost, dan Nilai Perusahaan Terhadap Tindakan Perataan Laba (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI 2009-2013)," 2015, pp. 517-529.
M. Martoyo, H. Alunaza, A. Ernianda, A. Putri, and M. A. L. M. Montoya, "Implication of the Covid-19 Pandemic on the Governance of International Trade in the West Kalimantan's Entikong Border," Jurnal Manajemen Industri dan Logistik, vol. 6, no. 1, pp. 01-09 %@ 2598-5795, 2022.
N. K. Hung, G. Q. Tuan, D. T. M. Phuong, and N. A. Hien, "Key factors affecting the stock price of enterprises listed on ho chi minh stock exchange," Academy of Accounting and Financial Studies Journal, vol. 23, no. 6, pp. 1-12 %@ 1096-3685, 2019.
E. Mafrolla and E. D'Amico, "Borrowing capacity and earnings management: An analysis of private loans in private firms," Journal of Accounting and Public Policy, vol. 36, no. 4, pp. 284-301 %@ 0278-4254, 2017.
N. M. Hariandja, H. Siregar, A. I. Suroso, and A. H. Manurung, "Construction capital structure; soe and non-soe in the pandemic era," Jurnal Manajemen Industri dan Logistik, vol. 6, no. 1 %@ 2598-5795, 2022.
F. K. AlNajjar and A. Riahiق│║Belkaoui, "Empirical validation of a general model of growth opportunities," Managerial Finance, vol. 27, no. 3, pp. 72-90 %@ 0307-4358, 2001.
R. Inderawati, "Hak Cipta Karya Rekaman Video Pawai Digital Baca Puisi Djoko Saryono Dan Ibrahim Gibra: Melayarkan Kapl, Mengarungi Samudra Puitika," 2021.
H. Gao, J. Harford, and K. Li, "Determinants of corporate cash policy: Insights from private firms," Journal of Financial Economics, vol. 109, no. 3, pp. 623-639 %@ 0304-405X, 2013.
N. H. Dang, T. V. H. Hoang, and M. D. Tran, "Factors affecting earnings management: The case of listed firms in Vietnam," International Journal of Economic Research, vol. 14, no. 20, pp. 117-134, 2017.
B. L. Connelly, S. T. Certo, R. D. Ireland, and C. R. Reutzel, "Signaling theory: A review and assessment. Journal of Management," Signaling theory: A review and assessment. Journal of Management, 37 (1), 39ق│í´67., 2011.
P. Clarkson, R. Gao, and K. Herbohn, "The relationship between a firmق│└s information environment and its cash holding decision," Journal of Contemporary Accounting & Economics, vol. 16, no. 2, pp. 100201 %@ 1815-5669, 2020.
E. Bertuah and I. Sakti, "The financial performance and macroeconomic factors in forming stock return," Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT, vol. 4, no. S1, pp. 511-522 %@ 2581-2165, 2019.
F. C. Authority, "Fostering innovation through collaboration: The evolution of the FCA TechSprint Approach (2020)," 2020.
Z. Antono, A. Jaharadak, and A. Khatibi, "Analysis of factors affecting stock prices in mining sector: Evidence from Indonesia Stock Exchange," Management Science Letters, vol. 9, no. 10, pp. 1701-1710, 2019.
N. Alexander, "Factors affecting earnings management in the Indonesian Stock Exchange," Journal of Finance and Banking Review, vol. 2, no. 2, pp. 8-14, 2017.
A. A. Al Saedi, "Earnings management and its relationship with stock returns: an empirical study on a sample of Qatari listed industrial companies," Academy of Accounting and Financial Studies Journal, vol. 22, no. 5, pp. 1-12 %@ 1096-3685, 2018.
V. Acharya, S. A. Davydenko, and I. A. Strebulaev, "Cash holdings and credit risk," The Review of Financial Studies, vol. 25, no. 12, pp. 3572-3609 %@ 0893-9454, 2012.
JMIL Jurnal Manajemen Industri dan Logistik (Journal of Industrial and Logistics Management) is an Open Access Journal. The authors who publish the manuscript in JMIL Jurnal Manajemen Industri dan Logistik agree to the following terms:
JMIL Jurnal Manajemen Industri dan Logistik is licensed under a Creative Commons Attribution 4.0 International License. This permits anyone to copy, redistribute, remix, transmit and adapt the work provided the original work and source is appropriately cited.
This means:
(1) Under the CC-BY license, authors retain ownership of the copyright for their article, but authors grant others permission to use the content of publications in JMIL Jurnal Manajemen Industri dan Logistik in whole or in part provided that the original work is properly cited. Users (redistributors) of JMIL Jurnal Manajemen Industri dan Logistik are required to cite the original source, including the author's names, JMIL Jurnal Manajemen Industri dan Logistik as the initial source of publication, year of publication, volume number, issue, and Digital Object Identifier (DOI); (2) Authors grant JMIL Jurnal Manajemen Industri dan Logistik the right of first publication. Although authors remain the copyright owner.
