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Inayah Risqi Alisa
Universitas Gadjah Mada

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The effect of liquidity on firm value: research and development intensity as moderating variable Diaz Prasetya Bayu Aji; Andi Kushermanto; Inayah Risqi Alisa
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.182

Abstract

This study aims to examine the effect of the liquidity ratio on company value and the influence of research and development (R&D) intensity as a moderating variable. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 to 2021. The data used is secondary data from the financial statements of companies. The sampling technique used is purposive sampling, while the analysis technique used is partial least squares structural equation modeling (PLS-SEM). Based on purposive sampling, there were six companies selected for five years, or as many as thirty observations as the sample in this study. This research found that the liquidity ratio has a positive effect on the firm value, and R&D intensity strengthens the relationship between the liquidity ratio and the firm value. Theoretically, this study contributes to signaling theory for the discussion of firm value. Practically, this research can be a consideration for current investors and potential investors to consider the aspect of research and development intensity, particularly when investing in manufacturing companies.
The influence of corporate governance, corporate social responsibility, and information technology investment on the financial performance of Indonesian mining companies Henny Amylia Riska; Andi Kushermanto; Dian Priatiningsih; Inayah Risqi Alisa
Business, Accounting, and Knowledge Journal Vol 1 No 1 (2024): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i1.194

Abstract

The purpose of this study is to analyze the influence of corporate governance, corporate social responsibility, and information technology investment on financial performance. Corporate governance in this study is measured by managerial ownership, the audit committee, and the proportion of independent commissioners. The object of this study is the mining companies listed on the Indonesia Stock Exchange for the 2016–2020 period. The data in this study is secondary data that was collected from the company's annual report, including the audited financial statement. The sample for this study was obtained through purposive sampling, as there were 145 observations from the 29 companies for five years that met the criteria. The technical analysis in this study is multiple regression analysis using SPPS software. The results of this study show that managerial ownership has no effect on financial performance, the audit committee has a positive and significant effect on financial performance, the proportion of independent commissioners has a negative and significant effect on financial performance, corporate social responsibility has a negative effect on financial performance, and information technology investment has a negative and significant effect on financial performance. Theoretically, this study contributes to agency theory and stakeholder theory for the discussion of financial performance. Practically, this research can be a consideration for current investors and potential investors to consider the aspect of financial performance, particularly when investing in the mining company.
Analysis Of Monday Effect, Weekend Effect, and Rogalski Effect Anomalies Before And During The Covid-19 Pandemic Period (Study on LQ-45 Index Companies Listed on The Indonesia Stock Exchange) Nadia Putri Kamila; Iis Duwinaeni; Akhmad Samsul Ulum; Inayah Risqi Alisa
Business, Accounting, and Knowledge Journal Vol 2 No 1 (2025): Business, Accounting, and Knowledge Journal
Publisher : Universitas Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31941/batik.v1i2.365

Abstract

The purpose of this research is to. (1) To find out the difference in stock returns on the Monday effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. (2) To find out the differences in stock returns in Weekend effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. (3) To find out the difference in stock returns on the Rogalski effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. This research is an empirical study on Monday stock returns, Friday stock returns, and Monday stock returns in April with a comparative method. The sample used in this research is data daily stock returns of companies included in the LQ-45 period before (February 2019 – January 2020) and during (February 2020 – January 2021) the Covid-19 pandemic, namely 36 companies. The data analysis technique used was paired sample t-test for H1, H2 and H3. The results of the study show that: (H1) there is no significant difference between stock returns on Mondays before the Covid-19 pandemic and stock returns on Mondays during the Covid-19 pandemic on the Indonesia Stock Exchange from February 2019 to January 2021. ( H2) shows a significant difference between stock returns on Friday before the Covid-19 pandemic and stock returns on Monday during the Covid-19 pandemic on the Indonesia Stock Exchange from February 2019 to January 2021. (H3) shows a significant difference between stock returns on Mondays in April before the Covid-19 pandemic and stock returns on Mondays during the Covid-19 pandemic on the Indonesia Stock Exchange in February 2019 to January 2021. The purpose of this research is to. (1) To find out the difference in stock returns on the Monday effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. (2) To find out the differences in stock returns in Weekend effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. (3) To find out the difference in stock returns on the Rogalski effect before and during the Covid-19 pandemic on the LQ-45 stock index listed on the Indonesia Stock Exchange. This research is an empirical study on Monday stock returns, Friday stock returns, and Monday stock returns in April with a comparative method. The sample used in this research is data daily stock returns of companies included in the LQ-45 period before (February 2019 – January 2020) and during (February 2020 – January 2021) the Covid-19 pandemic, namely 36 companies. The data analysis technique used was paired sample t-test for H1, H2 and H3. The results of the study show that: (H1) there is no significant difference between stock returns on Mondays before the Covid-19 pandemic and stock returns on Mondays during the Covid-19 pandemic on the Indonesia Stock Exchange from February 2019 to January 2021. ( H2) shows a significant difference between stock returns on Friday before the Covid-19 pandemic and stock returns on Monday during the Covid-19 pandemic on the Indonesia Stock Exchange from February 2019 to January 2021. (H3) shows a significant difference between stock returns on Mondays in April before the Covid-19 pandemic and stock returns on Mondays during the Covid-19 pandemic on the Indonesia Stock Exchange in February 2019 to January 2021.
Co-Authors Akhmad Samsul Ulum Andi Kushermanto Dian Priatiningsih Diaz Prasetya Bayu Aji Henny Amylia Riska Iis Duwinaeni Nadia Putri Kamila