The Accrual Quality and Governance on Stock Return


  • Soni Okabrian Fakultas Ekonomi, Universitas Singaperbangsa Karawang, Jawa Barat - Indonesia
  • Afifa Nurhanifah Fakultas Ekonomi, Universitas Singaperbangsa Karawang, Jawa Barat - Indonesia
  • Kamaluddin Rahmat Fakultas Ekonomi, Universitas Singaperbangsa Karawang, Jawa Barat - Indonesia
  • Venni Avionita Fakultas Ekonomi, Universitas Singaperbangsa Karawang, Jawa Barat - Indonesia



Stock Return, Discretionary Accrual, Governance


This study aims to determine the effect of accrual quality through discretionary accruals and governance through institutional ownership, independent commissioners, audit committees and directors on Stock Returns. The study used data from 39 companies included in the Kompas 100 index from 2019 to 2021. The results showed that there was a significant effect on accruals and independent commissioners' discretionary variables on Stock Returns, while for institutional ownership, audit committee and advisory variables had no effect on Stock Returns. . Discretionary accruals have a negative effect on Stock Returns, while independent commissioners have a positive effect on Stock Returns. Taken together discretionary accruals, institutional ownership, independent commissioners, audit committees and directors influence Stock Returns by 14.5%.


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How to Cite

Okabrian, S., Nurhanifah, A. ., Rahmat, K., & Avionita, V. (2023). The Accrual Quality and Governance on Stock Return. JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), 8(1), 35-41.