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All Journal JIKO (Jurnal Informatika dan Komputer) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Jurnal Akuntansi dan Keuangan JINAV: Journal of Information and Visualization International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Journal of Trends in Accounting Research Jurnal Pengabdian Sosial Palito: Politics, Humanities, Laws, International Relations and Social Jurnal Solusi Masyarakat Dikara

Yusra, Muhammad

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Author-ID : 1480710

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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PENGARUH FREKUENSI PERDAGANGAN , TRADING VOLUME, NILAI KAPITALISASI PASAR, HARGA SAHAM, DAN TRADING DAY TERHADAP RETURN SAHAM PADA PERUSAHAAN KOSMETIK DAN KEPERLUAN RUMAH TANGGA DI BURSA EFEK INDONESIA Yusra, Muhammad
Jurnal Akuntansi dan Keuangan Vol 7, No 1 (2019): Februari 2019
Publisher : Department of Accounting, Faculty of Economics & Business

The purpose of this study was to analiyze the effect of frequency of stock trading,trading volume,market capitalization value,stock price,and trading day on stock return of food and baverage companies listed on the IDX. The data used in this study were secondary data in the from of 2015-2018 financial statement obtained from 12 companies with 48 observations (balance panel data). The data were accessed on www.idx.co.id. The method of data analyze with the help of SPSS 16. The result of study found that the frequency of stock trading did not have a significant effect on stock returns, trading volume did not have a significant effect on stock returns, market capitalization value did not have a significant effect on stock returns, the stock price did not have a significant effect on stock returns, trading day did not have a significant effect on stock return.

PENGARUH NEGATIVE FRAMING DAN ADVERSE SELECTION TERHADAP PENGAMBILAN KEPUTUSAN ESKALASI KOMITMEN: (Studi Empiris pada Mahasiswa Akuntansi Universitas Malikussaleh) Yusra, Muhammad; Atika, Surya
Jurnal Akuntansi dan Keuangan Vol 5, No 2 (2017): Agustus 2017
Publisher : Department of Accounting, Faculty of Economics & Business

This study aims to determine the effect of negative framing and adverse selection on commitment escalation decision making. The data used in this study are primary data. The population in this study are 178 active students majoring in Accounting of economics and business faculty, Malikussaleh University in 2014. The number of samples that met the research criteria were 64 students taken using a random sampling. The method used to analyze the relationship between the independent variable and the dependent variable is the technique of analyzing two ways ANNOVA using factorial 2 x 2 designs with instruments in the form of cases.The test results show that negative framing effect on commitment escalation, adverse selction effect on commitment escalation, and negative framing and adverse selection have no effect on commitment escalation.

PENGARUH LOVE OF MONEY DAN MACHIAVELLIAN TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI: (STUDI EMPIRIS PADA MAHASISWA PRODI AKUNTANSI UNIVERSITAS MALIKUSSALEH) Yusra, Muhammad; Utami, Chairi
Jurnal Akuntansi dan Keuangan Vol 6, No 1 (2018): Februari 2018
Publisher : Department of Accounting, Faculty of Economics & Business

This study aims to know the influence of Love Of Money and Machiavellian on the ethical perception of accounting students of Malikussaleh University. The data used is primary data and the sampling method used is Slovin method. The data of this research are obtained by distributing questionnaires to the respondents. The data obtained are then analyzed by using Multiple Linear Regression, Data Quality Test, Classic Assumption Test, Hypothesis Testing, and Coefficient of Determination. The results of this study indicate that simultaneously Machiavellian and Love Of Money have a significant effect on the ethical perception of accounting students of Malikussaleh Universit which is indicated by the f-count value of 12,600. While f-table (df1 = k, df2 = n-k-1, 5%) = 3.11, or in other words f-count> f-table. Partially, Love Of Money has a significant effect on the ethical perception of accounting students of Malikussaleh University in which indicated by t-count of 3.693 and T table (n-2, 5% two-sided test) = 1.990 where t-count>t-table with a significance value of 0.000 or lower than 0.05. and Machiavellian has a significant effect on the ethical perception of accounting students at -Malikussaleh University which is indicated by t-count = 2.583 and t-table (n-2, 5% two-party test) = 1.990 where t-count> t-table with the significance value 0.012 or lower than 0.05.

ANALISIS PERBEDAAN KOMITMEN PROFESIONAL DAN SOSIALISASI ANTISIPATIF MAHASISWA BIDIKMISI DAN NON-BIDIKMISI PADA HUBUNGANNYA DENGAN WHISTLEBLOWING Yusra, Muhammad; Yunita, Nur Afni; Nurhasanah, Nurhasanah
Jurnal Akuntansi dan Keuangan Vol 9, No 1 (2021): Februari 2021
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v9i1.3546

This study aims to look at the effect of professional commitment and anticipatory socialization of bidikmisi and non-bidikmisi accounting students at Malikussaleh University on its relationship with whistleblowing. In addition, this study also aims to see differences in the level of professional commitment and anticipatory socialization between students of Bidikmisi and non-Bidikmisi Accounting at Malikussaleh University. Sampling in this study using the Slovin formula is a sampling technique that uses a critical value or accuracy limit of 0.1, so that the sample obtained in this study amounted to 90 respondents from a total population of 286 students. This study uses multiple regression analysis techniques with hypothesis testing using the SPSS 22 program. The results show that professional commitment and anticipatory socialization affect whistleblowing, as well as differences in the level of professional commitment and anticipatory socialization between bidikmisi and non-bidikmisi students at Malikussaleh University

Determination of Abnormal Returns from the Point of View of Environmental Performance In Mining Companies Yunita, Nur Afni; juliani, Juliani; Naz'aina, Naz'aina; yusra, Muhammad
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.16151

This research aims to examine the influence of environmental, social and governance on abnormal returns. The sample in this research are mining companies that disclosed ESG disclosure scores in 2020-2022. The sampling technique used was purposive sampling to obtain 45 companies that disclosed ESG disclosure scores for 3 consecutive years from 2020-2022. Testing in this research uses descriptive statistics and hypothesis testing. The results of this study show that environmentalism has no effect on abnormal returns. However, social and governance have a positive effect on abnormal returns

External Factors on Composite Stock Price Index with Inflation as a Moderation Yunita, Nur Afni; Yusra, Muhammad; Rais, Rany Gesta Putri; Mulyati, Sri
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.21864

This study aims to determine the effect of crude oil prices, gold prices and the DJIA Index on the movement of the IHSG with inflation as a moderation. The study used 48 observation data with the MRA technique. The results of the study showed that crude oil prices had a positive effect, gold prices had a negative effect and the DJIA Index had no effect on the movement of the IHSG. Inflation was also able to moderate the effect of crude oil prices, gold prices and the DJIA Index on the movement of the IHSG

Co-Authors Akbar, Abdul Hanif Andhini, Pricelya Andik Bintoro Anggraini, Meli Arliansyah, Arliansyah Atika, Surya Austin, Diah Anggraini Ayunda, Endah Rizki Cory, Silvi Dahlan Abdullah Edrayani, Dea Endah Rizki Ayunda Fadhilah Fadhilah Fandwitania, Fella Fanny Nailufar Gesta Putri Rais, Rany Hamdhana, Defry Hasnita, Hasnita Herse, Firsto Farisky Hilmi Hilmi Ilham Satria, Dy Irawan, Poppy Juliani Lestari, Afisha Tirta Surya Lubis, Fauzan Arbi Mardiaton, Mardiaton Maryam Jamilah Muammar Khaddafi naz'aina, naz'aina Nofiya, Wanda Nova Rianti Nupus, Khairul Nurhasanah Nurhasanah Omnif, Fitria Wulandari Putri Amalia, Risky Putri, Rany Gesta Rais, Rany Gesta Putri Rany Gesta Putri Rais Rifki Dermawan, Rifki Rofiidah, Ghina Nur S. F, Dinda Salsabila, Atika Sari, Cut Putri Mellita Satri, Dy Ilham Satria, Dy Ilham Septiani, Anisa Sri Mulyati Taupik Hidayat, Taupik Utami, Chairi Wahdayani, Wahdayani Yusminda, Zahara Yusra, Afdhal

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