The Effect Of Retained Earnings On Trading Volume Activity (TVA) With Return On Assets As A Moderation Variable

BALANCE: Economic, Business, Management and Accounting Journal Pub Date : 2023-07-03 DOI:10.30651/blc.v20i2.17671

Pristin Prima Sari, Ardian Prima Putra, Risal Rinofah

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Abstract

Trading Volume Activity (TVA) indicates the amount of stock trading volume in a company's stock market. Companies with good stock volume and financial performance can increase stock trading volume. The research aims to empirically examine the effect of retained earnings on Trading Volume Activity (TVA) with Return On Assets (ROA) as a moderating variable. The study uses data from the 2018-2020 financial statements of companies in the consumption and construction services sector listed on IDX and analyzed using moderation regression analysis. The results show that the variable retained earnings is simultaneously significant to Trading Volume Activity (TVA) with Return On Assets (ROA) as a moderating variable. Partially retained earnings can significantly influence Trading Volume Activity (TVA), while ROA can moderate the retained earnings variable on Trading Volume Activity (TVA). The research contributes that companies can increase the amount of retained earnings and increase ROA so that trading volume can be increased. The more companies trade, the value-added received will increase

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以资产收益率为调节变量的留存收益对交易量活动的影响

交易量活动(TVA)表示公司股票市场上的股票交易量。股票交易量和财务业绩好的公司可以增加股票交易量。本研究旨在以资产收益率(ROA)为调节变量，实证检验留存收益对交易量活动(TVA)的影响。该研究使用了IDX上市的消费和建筑服务行业公司2018-2020年财务报表的数据，并使用适度回归分析进行了分析。结果表明，留存收益变量对交易量活动(TVA)同时显著，资产收益率(ROA)为调节变量。部分留存收益显著影响交易量活动(TVA)，而ROA可以调节留存收益变量对交易量活动(TVA)的影响。研究认为，公司可以通过增加留存收益和增加资产回报率来增加交易量。企业贸易量越大，所获得的附加值也就越大

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BALANCE: Economic, Business, Management and Accounting Journal

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