InFestasi Jurnal Bisnis dan Akuntansi最新文献

{"title":"Factors That Affecting Stock Returns in LQ45 Companies on The Indonesia Stock Exchange","authors":"Feri Noviyanti, Dewi Sarifah Tullah","doi":"10.31289/jab.v8i2.7577","DOIUrl":"https://doi.org/10.31289/jab.v8i2.7577","url":null,"abstract":"Stock return is the level of profit obtained by investors on their investment. Through signal theory, companies can give signals to investors for their actions which will have an impact on stock returns. The aims of this study were to determine the effect of Beta, ROA, CR, PBV and MVA on stock returns. This study uses the LQ-45 Index company as the population and purposive sampling in the sampling technique, with the criteria that the company publishes financial statements on the Indonesia Stock Exchange from the year of 2001-2020. Analysis using panel data regression. Research proves that ROA, PBV and MVA variables can affect stock returns, while for beta and CR variables it is proven not to affect stock returns. Investors in investing should pay attention to the value of the ROA, PBV and MVA ratios in the company that is the target of their investment, because these ratios are proven to affect stock returns.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87608347","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Comparison Analysis of ASEAN Banking Financial Performance During the Pandemic","authors":"Justita Dura","doi":"10.31289/jab.v8i2.7618","DOIUrl":"https://doi.org/10.31289/jab.v8i2.7618","url":null,"abstract":"The arrival of the Covid-19 Pandemic outbreak has had an impact on the collapse of the local economy. The macroeconomics used in this theory explains the relationship between the current economic situation and how it affects banking financial performance with the RGEC indicators were used in this study to compare the financial performance of Indonesia's banking sector with other ASEAN countries, such as Brunei Darussalam, Malaysia, Myanmar, the Philippines, Singapore, Thailand, and Vietnam. This research is a component of comparative research. The subject of the study is ASEAN banking institutions. Sampling with the purposive sampling method in 2019 and 2020 obtained 13 banks produced a complete sample. The parametric homogeneity test is used to test hypotheses in statistical models. The findings show that although there were differences in profit risk and risk profiles of ASEAN banks during the pandemic, there was no difference in capital risk.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"5 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81789233","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Effect of Corporate Social Responsibility on Profit Management Registered in Indonesian Stock Exchange","authors":"S. Tang, Ristiani Hastuty","doi":"10.31289/jab.v8i2.7784","DOIUrl":"https://doi.org/10.31289/jab.v8i2.7784","url":null,"abstract":"In the present day many companies have implemented social responsibility programs with the aim of attracting the attention of investors. With social responsibility activities, the company can minimize the act of manipulating a company report. Agency theory is related to the delivery of company information from managers to the company principal. The benefits that will be provided to the company are contributing company knowledge to social responsibility activities where these activities can trigger activities from profit management. The data obtained as many as 352 samples of companies have financial statements and sustainability reports that have been published by the IDX in the range of 2017 - 2021 using panel data regression in determining research data analysis.  Based on the results of this study, it proves that there is no significant influence of corporate social responsibility which consists of 7 elements, including corporate governance, human rights, labor relations, the environment, fair practices, measures of consumer expectations and community involvement in profit management in companies listed on the IDX.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87403322","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of Social Capital in Building Knowledge Sharing and Innovative Work Behavior in Holding Company","authors":"Dhyah Harjanti, Angelina Desiana Halim","doi":"10.34208/jba.v24i2.1577","DOIUrl":"https://doi.org/10.34208/jba.v24i2.1577","url":null,"abstract":"To compete in a dynamic environment, companies must continuously innovate. Therefore, companies need to encourage their employees to have innovative behavior. This study examined the effect of structural, cognitive, and relational social capital on innovative work behavior, using knowledge sharing as mediating variable. This study uses quantitative methods, by surveying 328 employees of holding companies. The data is processed using Partial Least Square. The results point out a positive and significant effect of cognitive and relational social capital on knowledge sharing and knowledge sharing on innovative work behavior.","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"90 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-10-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73555048","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Perbandingan Insentif Pajak Indonesia, Malaysia, dan Singapura dalam Kondisi Pandemi Covid-19","authors":"Mufidah Azzahra, Muhammad Rheza Ramadhan","doi":"10.21107/infestasi.v18i1.13231","DOIUrl":"https://doi.org/10.21107/infestasi.v18i1.13231","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"557 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77936009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Faktor-Faktor yang Mempengaruhi Pengungkapan Manajemen Risiko","authors":"Monica Cindy, R. S. Surya, Arumega Zarefar","doi":"10.21107/infestasi.v18i1.11715","DOIUrl":"https://doi.org/10.21107/infestasi.v18i1.11715","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"99 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77184763","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Efek Pemoderasi Struktur Kepemilikan Terhadap Hubungan Antara Kecakapan Manajerial dan Manajemen Laba","authors":"L. Anggita, Fitri Romadhon, Sugeng Firdausi","doi":"10.21107/infestasi.v18i1.14623","DOIUrl":"https://doi.org/10.21107/infestasi.v18i1.14623","url":null,"abstract":"One measure of company performance that is commonly used as the basis for making decisions is the company's profit which is presented in the income statement. However, investors often do not pay attention to how the company's process generates profits, so that profit information is always the target of misinformation through opportunistic actions of management to act according to their interests, which is known as earnings management. The purpose of this research is to examine the effect of managerial ability on earnings management with ownership structure as a moderating variable. The population in this study is the pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020 as many as 10 companies. Based on the purposive sampling method, the sample in this study was 10 companies. The data analysis method used panel data regression. The results of this study indicate that managerial ability affect earnings management, managerial ownership can moderate the effect of managerial ability on earnings management, and institutional ownership is not able to moderate the effect of managerial ability on earnings management Indikator kinerja suatu perusahaan yang sering dijadikan dasar pengambilan keputusan adalah laba perusahaan yang dilaporkan dalam laporan laba rugi. Akan tetapi, investor sering tidak memperhatikan proses perusahaan dalam menghasilkan laba. Hal tersebut membuat manajer memiliki kesempatan untuk bertindak oportunis dengan cara melakukan manajemen laba. Penelitian ini bertujuan untuk menganalis pengaruh kecakapan manajerial terhadap manajemen laba, dan efek moderasi struktur kepemilikan terhadap hubungan antara kecakapan manajerial dan manajamen laba. Populasi dari penelitian ini sebanyak 10 perusahaan pada sub sektor farmasi yang terdaftar di Bursa Efek Indonesia dari tahun 2016 hingga 2020. Metode analisis data yang digunakan adalah regresi data panel. Hasil dari penelitian ini menunjukkan bahwa kecakapan manajerial dapat mempengaruhi manajemen laba. Kepemilikan manajerial dapat memoderasi pengaruh kecakapan manajerial terhadap manajemen laba. Serta, adanya kepemilikan institusional tidak dapat memoderasi pengaruh kecakapan manajerial terhadap manajemen laba. ","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"607 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77485147","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Dimensi Fraud Hexagon Dan Spiritualitas Pada Kecurangan Akademik Selama Pembelajaran Daring","authors":"A. Affandi, T. Hakim, Prasetyono Prasetyono","doi":"10.21107/infestasi.v18i1.14605","DOIUrl":"https://doi.org/10.21107/infestasi.v18i1.14605","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74642674","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Persepsi Wajib Pajak dan Implementasi Undang-Undang Cipta Kerja Segmen Kemudahan Berusaha Bidang Perpajakan","authors":"I. Faisol, Emi Rahmawati","doi":"10.21107/infestasi.v18i1.14616","DOIUrl":"https://doi.org/10.21107/infestasi.v18i1.14616","url":null,"abstract":"","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90157197","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"METODE ARCH/GARCH UNTUK MEMPREDIKSI HUBUNGAN ECONOMIC UNCERTAINTY AKIBAT PANDEMI COVID 19 DAN VOLATILITAS SAHAM","authors":"S. Sumiyati, Boy Dian Anugra Arisandi, Panggio Restu Wilujeng","doi":"10.34208/jba.v24i1.1152","DOIUrl":"https://doi.org/10.34208/jba.v24i1.1152","url":null,"abstract":"The capital markets of the United States and Indonesia experienced stock market crashes in which stock prices fell sharply and several stock indexes were forced to close prematurely. This study aims to determine the effect of economic uncertainty on the market reaction when the COVID-19 outbreak hit Indonesia. This research is a quantitative research with an event study approach. The time period starts from February to March 2020. The data is time series obtained from  www.policyuncertainty.com to calculate the Economic Policy Uncertainty (EPU) Index as a measure of the economic uncertainty variable. Meanwhile, stock returns used the closing stock prices of JCI from February to March 2020 to measure volatility. The data were processed using the Unit Root Test- Augmented Dickey-Fuller to test the stationary and the ARCH/GARCH method to test the effect of the variable. The results show that EPU has no effect on stock volatility in Indonesia in the short term, but has an effect in the long term. This research contributes to the development of the event study literature in the behavior of investors in the capital market as a result of unpredictable events. As well as responses to policies formulated by stakeholders to address future economic uncertainties..","PeriodicalId":31181,"journal":{"name":"InFestasi Jurnal Bisnis dan Akuntansi","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88109530","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}