{"id":"https://openalex.org/W4409440682","doi":"https://doi.org/10.62794/jaebe.v2i2.3395","title":"Determinan Return Saham dengan Kualitas Pengungkapan Laporan Keuangan sebagai Variabel Moderasi","display_name":"Determinan Return Saham dengan Kualitas Pengungkapan Laporan Keuangan sebagai Variabel Moderasi","publication_year":2024,"publication_date":"2024-11-30","ids":{"openalex":"https://openalex.org/W4409440682","doi":"https://doi.org/10.62794/jaebe.v2i2.3395"},"language":"en","primary_location":{"id":"doi:10.62794/jaebe.v2i2.3395","doi":"https://doi.org/10.62794/jaebe.v2i2.3395","is_oa":true,"landing_page_url":"https://doi.org/10.62794/jaebe.v2i2.3395","pdf_url":"http://journal.unm.ac.id/index.php/JAEBE/article/download/3395/3501","source":{"id":"https://openalex.org/S4394906758","display_name":"Journal of Accounting Economics and Business Education","issn_l":"2988-702X","issn":["2988-702X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315207","host_organization_name":"State University of Makassar","host_organization_lineage":["https://openalex.org/P4310315207"],"host_organization_lineage_names":["State University of Makassar"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Economics, and Business Education","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://journal.unm.ac.id/index.php/JAEBE/article/download/3395/3501","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Muhammad Irfan Fauzi","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Muhammad Irfan Fauzi","raw_affiliation_strings":["Universitas Negeri Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Semarang","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5009154944","display_name":"Hasan Mukhibad","orcid":"https://orcid.org/0000-0001-8979-5169","observed_orcids":["https://orcid.org/0000-0001-8979-5169"]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Hasan Mukhibad","raw_affiliation_strings":["Universitas Negeri Semarang"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Negeri Semarang","institution_ids":["https://openalex.org/I148158369"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I148158369"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.39255205,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"165","last_page":"177"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9603999853134155,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.9603999853134155,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.027400000020861626,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/stock-returns","display_name":"stock returns","score":0.9480000138282776},{"id":"https://openalex.org/keywords/financial-reporting-quality","display_name":"financial reporting quality","score":0.8130000233650208},{"id":"https://openalex.org/keywords/earnings-per-share","display_name":"earnings per share","score":0.9079999923706055},{"id":"https://openalex.org/keywords/price-earnings-ratio","display_name":"price earning ratio","score":0.7329999804496765},{"id":"https://openalex.org/keywords/market-capitalization","display_name":"market capitalization","score":0.9909999966621399},{"id":"https://openalex.org/keywords/trading-volume","display_name":"trading volume","score":0.9990000128746033},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.8360000252723694},{"id":"https://openalex.org/keywords/fundamental-analysis","display_name":"fundamental analysis","score":0.8429999947547913},{"id":"https://openalex.org/keywords/indonesia-stock-exchange","display_name":"Indonesia Stock Exchange","score":0.9290000200271606}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.64072585105896},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.4481213092803955}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.62794/jaebe.v2i2.3395","doi":"https://doi.org/10.62794/jaebe.v2i2.3395","is_oa":true,"landing_page_url":"https://doi.org/10.62794/jaebe.v2i2.3395","pdf_url":"http://journal.unm.ac.id/index.php/JAEBE/article/download/3395/3501","source":{"id":"https://openalex.org/S4394906758","display_name":"Journal of Accounting Economics and Business Education","issn_l":"2988-702X","issn":["2988-702X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315207","host_organization_name":"State University of Makassar","host_organization_lineage":["https://openalex.org/P4310315207"],"host_organization_lineage_names":["State University of Makassar"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Economics, and Business Education","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.62794/jaebe.v2i2.3395","doi":"https://doi.org/10.62794/jaebe.v2i2.3395","is_oa":true,"landing_page_url":"https://doi.org/10.62794/jaebe.v2i2.3395","pdf_url":"http://journal.unm.ac.id/index.php/JAEBE/article/download/3395/3501","source":{"id":"https://openalex.org/S4394906758","display_name":"Journal of Accounting Economics and Business Education","issn_l":"2988-702X","issn":["2988-702X"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310315207","host_organization_name":"State University of Makassar","host_organization_lineage":["https://openalex.org/P4310315207"],"host_organization_lineage_names":["State University of Makassar"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Accounting, Economics, and Business Education","raw_type":"journal-article"},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409440682.pdf","grobid_xml":"https://content.openalex.org/works/W4409440682.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W3005293895","https://openalex.org/W3107278293","https://openalex.org/W3104897255","https://openalex.org/W3213882830","https://openalex.org/W2742433941","https://openalex.org/W2976862298","https://openalex.org/W2923798061","https://openalex.org/W3160677946","https://openalex.org/W2980164204"],"abstract_inverted_index":{"Stock":[0,77],"are":[1,14,103,154],"an":[2],"active":[3],"and":[4,64,99,114,143],"highly":[5],"liquid":[6],"invesment":[7],"instrument.":[8],"The":[9,27,149],"movement":[10],"of":[11,29,38,67,90,151,162],"stock":[12,39,62,107,121,147,185],"prices":[13],"volatile.":[15],"Fundamental":[16],"analysis":[17],"can":[18],"be":[19],"a":[20,47,53],"solution":[21],"to":[22,33,105,119,130,158,182],"deal":[23],"with":[24,41,87,193],"the":[25,35,75,132,160,173,184],"risks.":[26],"purpose":[28],"this":[30,152,177],"study":[31,55,93,153,178],"is":[32,52,197],"examine":[34],"determine":[36],"factor":[37],"return":[40,186],"financial":[42,65,163],"report":[43,66,124],"disclosure":[44,125],"quality":[45,126],"as":[46,85],"moderating":[48],"variable.":[49],"This":[50,92],"research":[51,192,195],"quantitive":[54],"using":[56],"secondary":[57],"data":[58,63],"collected":[59],"from":[60],"historical":[61],"companies":[68,82],"incorporated":[69],"into":[70],"index":[71],"80":[72],"listed":[73],"on":[74,146],"Indonesia":[76],"Exchange":[78],"during":[79],"2019-2023.":[80],"66":[81],"were":[83,179],"selected":[84],"sample":[86],"330":[88],"unit":[89],"analysis.":[91],"shows":[94],"that":[95],"earning":[96,101,135,141],"per":[97,136],"share":[98],"price":[100,140],"ratio":[102],"able":[104,118,129,181],"effect":[106],"returns":[108],"significantly":[109],"positive,":[110],"while":[111],"market":[112,138],"capitalization":[113],"trading":[115,144],"volume":[116,145],"not":[117,128],"affect":[120],"return.":[122],"Financial":[123],"was":[127],"moderate":[131],"relationship":[133],"between":[134],"share,":[137],"capitalization,":[139],"ratio,":[142],"returns.":[148],"results":[150],"useful":[155],"for":[156],"investors":[157],"understand":[159],"role":[161],"indicators":[164],"in":[165,176],"describing":[166],"company\u2019s":[167],"fundamental.":[168],"Researcher":[169],"found":[170],"limitations":[171],"where":[172],"variables":[174],"used":[175],"only":[180],"explain":[183],"variable":[187],"by":[188],"1%.":[189],"Therefore,":[190],"further":[191],"variations":[194],"model":[196],"expected.":[198]},"counts_by_year":[],"updated_date":"2026-10-07T09:51:55.459714","created_date":"2025-10-10T00:00:00"}