PENGARUH KUALITAS AKRUAL DAN AKRUAL INNATE TERHADAP SINKRONISITAS HARGA SAHAM PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2020-2023

Abstract

The purpose of this study is to examine the effect of accrual quality and innate accruals on stock price synchronicity. This research employs a quantitative approach. The research population are consumer goods sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The sample consists of 8 consumer goods sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. Data collection uses secondary data in the form of annual reports from 2020 to 2023. Data analysis includes descriptive statistical tests, classical assumption tests, multiple linear regression, and hypothesis testing using SPSS software. The results of this study indicate that accrual quality has a significant positive effect on stock price synchronicity, whereas innate accruals have a negative but not significant effect on stock price synchronicity.