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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Jambura Accounting Review
Rundengan, Fanda Daisy Prully
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGUJIAN ARBITRAGE PRICING THEORY (APT) SEBAGAI PREDICTOR PENGEMBALIAN SAHAM YANG DIHARAPKAN ( STUDI KASUS PADA INDUSTRI PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Rundengan, Fanda Daisy Prully; Parengkuan, Tommy; Saerang, Ivonne
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 8, No 3 (2013)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.8.3.25095.2013

Abstract

The impact of the economic crisis caused investors have difficulty in analyzing and predicting stock returns of the company. No exception to the banking industry shares are listed on the Indonesia Stock Exchange (BEI). In predicting stock returns are expected, there are two models that are often used by investors, the capital asset pricing model (CAPM) and the arbitrage pricing theory (APT). APT basically use reasoning stating that two investment opportunities that have the same characteristics identical bias not sold with different prices. The concept used is hokum one price (the law of one price). Analysis used in the study is the analysis of two different test average. Where comparing ten banking industry Stock Exchange Securities registered Indonesian (IDX). After conducting a hypothesis test using the SPSS output in the form of test results obtained bedadua average dependent samples, bahwathitung for APT testing by comparing the actual return (Ri) and expected return (ERI) stock with a variance equal to propabilitas assumet is 0.290 0,1.620. Therefore, P-value 0.290> 0.05, results showed that the expected return is not berbedas ignifikan with actual return (significant 0.290) This means that the hypothesis stated:. "Allegedly expected return results Arbitrage Pricing Theory model predictions with actual return on the banking industry that went public in the Indonesia Stock Exchange rejected. Therefore, the expected return does not differ significantly from the actual return the Arbitrage Pricing Theory Accurate models. Results of research conducted by the author, states that testing APT (Arbitrage Pricing Theory) by comparing Actual return (Ri) with Expected return (ERI) to measure stock returns is no difference. This means that the APT does not affect stock returns padaindustri banks that went public on the stock exchanges of Indonesia.
Pengaruh Manajemen Pengetahuan terhadap Modal Intelektual, dan Inovasi Industri Besar dan Sedang di Sulawesi Utara Rundengan, Fanda Daisy Prully; Lambey, Robert; Kindangen, Wulan Daisy
Jambura Accounting Review Vol. 7 No. 1 (2026): Jambura Accounting Review - February - Juli 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v7i1.271

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh manajemen pengetahuan terhadap modal intelektual dan inovasi Perusahaan. Secara kontekstual, penelitian ini memiliki kebaruan dengan memfokuskan pada Industri Besar dan Sedang (IBS) di Sulawesi Utara yang tengah menghadapi tekanan penurunan kinerja akibat keterbatasan modal dan tingginya biaya operasional, sehingga penguatan manajemen pengetahuan dan optimalisasi modal intelektual menjadi strategi adaptif yang krusial. Berlandaskan Resource-Based View (RBV) dan Knowledge-Based View (KBV), studi kunatitatif ini menggunakan pendekatan explanatory research. Data diperoleh melalui kuesioner terhadap 114 manajer Perusahaan besar dan sedang di Provinsi Sulawesi Utara yang dipilih dengan teknik purposive sampling. Analisis data menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui SmartPLS 4.0. Hasil penelitian menunjukkan bahwa manajemen pengetahuan berpengaruh positif dan signifikan terhadap modal intelektual (β = 0,762; p < 0,05). Selain itu, manajemen pengetahuan juga berpengaruh positif dan signifikan terhadap inovasi perusahaan (p < 0,05, T-tabel = 12,572 > 1,96). Temuan ini menegaskan bahwa kompetensi manajerial dalam mengelola pengetahuan mampu memperkuat modal intelektual sekaligus mengingkatkan kapabilitas inovasi. Manajemen pengetahuan mendorong pengenalan peluang, orkestrasi sumber daya, serta terciptanya lingkungan yang mendukung eksperimen dan kreativitas. Pengaruh positif ini menunjukkan bahwa organisasi mampu mengelola pengetahuan secara efektif lebih adaptif terhadap perubahan teknologi dan dinamika pasar, serta lebih mampu mengurangi ketidakpastian dan menghasilkan keputusan strategis yang inovatif.
Co-Authors Ivonne Saerang Kindangen, Wulan Daisy Robert Lambey Tommy Parengkuan