Analisis Pengaruh Laba Abnormal, Volatilitas Laba, dan Repricing Gap terhadap Harga Saham dan Biaya Ekuitas pada Bank-Bank yang terdaftar di Bursa Efek Indonesia

Abstract

The objectives of this research are to determine significance level and the effect of abnormal earnings, earnings volatility, and repricing gap either partially or simultaneously on share prices and cost of equity in the banking sector listed in Indonesia Stock Exchange (IDX). Research type used is quantitative descriptive with pooled data regression method. The population used in this study is 45 go public banking companies. Sampel were selected using purposive sampling method amounted 18 banks. The data used are secondary data obtained from the annual reported the official publication of relevant agencies during the 2008-2016 period. The results indicate that abnormal earnings, earnings volatility, and repricing gap positively and significantly related to share prices. In addition, the results of this study also show that abnormal earnings, earnings volatility, and repricing gap positively and not significant related to cost of equity.