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All Journal AKUNTANSI DEWANTARA Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Trisakti
Tanjung, Abdul Hafiz
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Economics, Econometrics & Finance

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STOCK SPLIT: PENGUJIAN TERHADAP SIGNALING DAN TRADING RANGE PADA BURSA EFEK JAKARTA Tanjung, Abdul Hafiz
Jurnal Akuntansi dan Keuangan Indonesia Vol. 4, No. 1
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to examine signaling hypothesis and trading range hypothesis for companies splitting their stock in Jakarta Stock Exchange for the period of2000 - 2003. Two statistical analysis were used in this research, parametric statistic i.e. independent t test, paired t test, and the non parametric statistic i.e. Mann-Whitney U test. Normality and equality of variance were done to determine which analysis to be used. Sample size of this research consists of 28 companies which split their stocks and 60 companies which do not split their stocks. Sample was chosen by simple random sampling. The result of this research shows that there is a signaling on profit growth differences in the year 2001, and there is no signaling on yearly profit increase over 4 years before stock splits. On the other hand, there is a trading range on market stock price in the year 2000 and 2003; this was also shown by trading volume stock.
ANALISIS LIKUIDITAS SAHAM PADA PERUSAHAAN YANG MELAKUKAN STOCK SPLIT: PENGUJIAN TERHADAP TRADING RANGE THEORY PADA BURSA EFEK INDONESIA (Studi Pada Perusahaan Yang Melakukan Stock Split Tahun 2017-2019) Tanjung, Abdul Hafiz; Ali, Sihabudin
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 12 No. 3 (2021): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.253 KB) | DOI: 10.36694/jimat.v12i3.329

Abstract

This study aims to determine whether there is empirical evidence of stock split events in accordance with trading range theory or not. The empirical study was conducted on 28 samples of spliting firm and 86 samples of non spliting firm in Indonesia Stock Exchange from 2017 to 2019. The sampling technique used is random sampling. The method used is independent t test and paired samples t test. The result of this research show there is trading range on market stock price in year 2017, 2018, and 2019; and also shown by trading volume stock.
KINERJA LINGKUNGAN, GREEN ACCOUNTING DAN KINERJA KEUANGAN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Tanjung, Abdul Hafiz; Lestari, Putri
Jurnal Akuntansi Trisakti Vol. 12 No. 1 (2025): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v12i1.22027

Abstract

This study aims to provide empirical evidence on the impact of green accounting classification on financial performance in publicly listed manufacturing companies in Indonesia. Using environmental performance ratings from PROPER, we classify companies into 42 companies with good green accounting and 12 companies with bad green accounting. Next, we selected samples using random sampling technique, then tested the differences in financial performance with ROA, ROE, NPM, EVA proxies from the two groups using independent samples test and Mann-Whitney U test. The results indicate that companies with good green accounting classification have significantly higher financial performance than companies with bad green accounting classification using ROA, NPM and EVA proxies. These findings highlight the importance of environmental responsibility in enhancing corporate financial outcomes, suggesting that firms with poor environmental performance should improve their green accounting practices to strengthen financial sustainability.
ANALISIS INDIKASI PENYALAHGUNAAN BELANJA HIBAH OLEH PASLON INCUMBENT PADA PEMILUKADA SERENTAK 2020 Tanjung, Abdul Hafiz; Alamsyah, Salma Rizkiyanti
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i1.10426

Abstract

The purpose of this study was to examine the tendencies to abuse the power of incumbent candidates in making budget of grant expenditure to support their political interests in the local election on December 9th,2020, in Indonesia. Sample were chosen by random sampling with proporsional allocation between district and municipals. The sample for the first population was 56 district/municipals, consisting 51 district and 5 municipalities, while the sample for the second population was 57 district/municipals, consisting of 46 district and 11 municipalities. Two statistical analysis were used in this research; the first was Wilcoxon signed rank test and the second was the Mann-Whitney U test. Data normality test using kanji w/s test had been done to determine which analysis to be used. The result of hypothesis test have been tested at confidence 95% and showed that there was a significant increase in mean log of incumbent candidates in the year 2019 compared to 2020, while for the mean log of grant expenditure for incumbent candidates and non-incumbent candidates at the time of the local election (2020) there was a significant difference
Co-Authors Alamsyah, Salma Rizkiyanti Ali, Sihabudin Putri Lestari, Putri