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Journal : Owner : Riset dan Jurnal Akuntansi

Reaksi Investor Pasca Pengumuman Indeks Idx High Dividen 20 Rahmawati, Meita; Patmawati, Patmawati; Sitepu , Christian Damar Sagara
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2591

Abstract

The capital market is an attractive investment instrument for investors who want to profit from stock price movement. One of the indices that is quite popular in the capital market is the Idx High Dividend 20 Index. The announcement of the Idx High Dividend 20 Index is thought to influence investor behavior and result in significant changes in stock price and stock trading volume. This study is an event study that aims to empirically test the differences in abnormal returns and volume of stock trading activity before and after the announcement of the Idx High Dividend 20 Index. This study is a quantitative study. The results showed that the Asymp sig (2 Tailed) abnormal return was 0.086>0.05, so H1 which was left was rejected, which means there was no significant difference in the abnormal stock return value before and after the announcement. However, the statistical results showed that the average value of the volume of stock trading activity after the announcement of the Idx High Dividend 20 Index increased to 1.73540 and was supported by the results of the ranking test, there were 182 data from 260 data or around 70% of the value after>after the announcement of the Idx High Dividend 20 Index with the Asymp Value. Sig (2-tailed) of 0.000,0.05. Based on this value, the accepted H2 means that there is a difference in the volume of stock trading activity before and after the announcement of the Idx High Dividend 20 Index.
Mediasi Determinan Integritas Laporan Keuangan Dengan Manajemen Laba Patmawati, Patmawati; Sari, Relasari; Rahmawati, Meita
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2319

Abstract

This study examines the determinants of financial statement integrity using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee mediated by profit management variables. The population used in this study is all state-owned companies listed on the Indonesia Stock Exchange with sampling techniques using purposive sampling methods based on certain criteria. Testing the research data using a panel regression model using the GEE Population-Averaged Model approach. The purpose of this study is to examine the direct influence using variables of institutional ownership, managerial ownership, independent commissioners, leverage, company size, and audit committee as well as indirect influence on financial statement integrity variables through profit management. The results of this study show that there is no influence of institutional ownership variables, independent commissioners, leverage, company size, and audit committee on financial statement integrity, there is an influence of managerial ownership on financial statement integrity, and profit management is proven as mediation on financial statement integrity only for managerial ownership variables.