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Sidharta , Juaniva
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Decision Sciences, Operations Research & Management Social Sciences

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THE EFFECT OF DEBT DEFAULT, PREVIOUS AUDIT OPINION, LIQUIDITY AND SOLVABILITY ON GOING CONCERN AUDIT OPINIONS FOR 2014 TO 2018 (Case Study on Manufacturing Company Listed on the Indonesia Stock Exchange) Angelia; Sidharta , Juaniva; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 5 No. 2 (2020): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:5 No.2 Oktober 2020
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v5i2.2231

Abstract

Basically, a goingMconcernMopinionlismannopinionngivennbyltheiauditor if the sustainability ofnancompany is in doubt, in providing a going concern opinion an auditor will pay attention tonthenfactorsnthatnare considered toninfluence the issuance ofnthe goingbconcernbopinion. For this reason, thenresearch’sngoals werentonexaminentheneffectnofnauditnopinionnreceivednin debt default, previous year's audit opinion, liquidity and solvability of angoingnconcernsaudit opinions, ThezsampleszofzthiszresearchzwerezthezcompanyzthatzsufferedWlosses two years in a row and listedzin Indonesia StockzExchange in 2014 - 2018. Then the sampling was done by using a purposive sampling method and obtained a sample of 37 companies. The data used in this research is secondary data obtained from the IDX website in the form of financial reports and annual reports. The data were then tested and analyzed with SPSS version 24 through logistic regression analysis. Result of this research showedzthat thezdebt default, previouszyear's auditzopinion and liquidity haszsignificantzeffect, butzthe solvability variables weren’tzsignificantlyzinfluencezwithzgoingzconcernzopinion Keywords: Goingeconcerneauditeopinion, Debt default, previous year's audit opinion, liquidity, solvency
PERFORMANCE EVALUATION AND FORMATION OF OPTIMAL PORTOFOLIO USING CAPM METHOD AND SINGLE INDEX MODEL IN PROPERTY AND REAL ESTATE SUB-SECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2015-2019 Buluama, Andreas; Roy Sembel; Sidharta , Juaniva
Fundamental Management Journal Vol. 6 No. 1p (2021): ISSN: 2540-9816 (print) Volume:6 No.1 April 2021
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v6i1p.2829

Abstract

The purpose of this study is to determine the rate of return, risk of shares in the property sector, and the proportion of funds from the optimal portfolio formed. This study uses the Capital Asset Pricing Model and the Single Index Model. The sample used is 38 stocks of property and real estate companies listed on the Indonesia Stock Exchange. The results showed that there are 9 stocks that are included in the optimal portfolio based on the CAPM model with the proportion of BAPA funds 5.32%, DUTI 3.46%, EMDE 22.18%, FMII 6.01%, GMTD 38.37%, OMRE 10, 67%, PLIN 5.66%, RBMS 3.47% and RDTX 4.85%. The portfolio return is 2.19% per month and 26.34% per year with a risk of 5.44% or 18.84% per year. For the portfolio of the Single Index Model, there are 8 companies that enter the optimal portfolio with the proportion of DILD funds 6.60%, DUTI 7.05%, PUDP 2.51%, RODA 3.97%, OMRE 43.32%, FMII 5.86% , MTLA 22.61% and BKSL 8.08%. Portfolio return of 2.48% per month and 29.85% per year with a risk of 40.24% per year. Portfolios formed based on the CAPM method and the Single Index Model have a historical performance Sharpe ratio greater than the JCI. The CAPM portfolio is 0.326874 per month and 1.132326 per year, the single index model portfolio is 0.178304 per month and 0.6176624 per year, while the JCI is -0.107174 per month and -0.059494 per year. Keyword : CAPM, MVEP, Model Indeks Tunggal, Expected Return, Deviasi Standar.
THE EFFECT OF DEBT DEFAULT, PREVIOUS AUDIT OPINION, LIQUIDITY AND SOLVABILITY ON GOING CONCERN AUDIT OPINIONS FOR 2014 TO 2018 (Case Study on Manufacturing Company Listed on the Indonesia Stock Exchange) Angelia; Sidharta , Juaniva; Lumbantoruan , Rutman
Fundamental Management Journal Vol. 5 No. 2 (2020): ISSN: 2540-9816 (print) 2540-9220 (online) Volume:5 No.2 Oktober 2020
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v5i2.2231

Abstract

Basically, a goingMconcernMopinionlismannopinionngivennbyltheiauditor if the sustainability ofnancompany is in doubt, in providing a going concern opinion an auditor will pay attention tonthenfactorsnthatnare considered toninfluence the issuance ofnthe goingbconcernbopinion. For this reason, thenresearch’sngoals werentonexaminentheneffectnofnauditnopinionnreceivednin debt default, previous year's audit opinion, liquidity and solvability of angoingnconcernsaudit opinions, ThezsampleszofzthiszresearchzwerezthezcompanyzthatzsufferedWlosses two years in a row and listedzin Indonesia StockzExchange in 2014 - 2018. Then the sampling was done by using a purposive sampling method and obtained a sample of 37 companies. The data used in this research is secondary data obtained from the IDX website in the form of financial reports and annual reports. The data were then tested and analyzed with SPSS version 24 through logistic regression analysis. Result of this research showedzthat thezdebt default, previouszyear's auditzopinion and liquidity haszsignificantzeffect, butzthe solvability variables weren’tzsignificantlyzinfluencezwithzgoingzconcernzopinion Keywords: Goingeconcerneauditeopinion, Debt default, previous year's audit opinion, liquidity, solvency
PERFORMANCE EVALUATION AND FORMATION OF OPTIMAL PORTOFOLIO USING CAPM METHOD AND SINGLE INDEX MODEL IN PROPERTY AND REAL ESTATE SUB-SECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE 2015-2019 Buluama, Andreas; Roy Sembel; Sidharta , Juaniva
Fundamental Management Journal Vol. 6 No. 1p (2021): ISSN: 2540-9816 (print) Volume:6 No.1 April 2021
Publisher : Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/fjm.v6i1p.2829

Abstract

The purpose of this study is to determine the rate of return, risk of shares in the property sector, and the proportion of funds from the optimal portfolio formed. This study uses the Capital Asset Pricing Model and the Single Index Model. The sample used is 38 stocks of property and real estate companies listed on the Indonesia Stock Exchange. The results showed that there are 9 stocks that are included in the optimal portfolio based on the CAPM model with the proportion of BAPA funds 5.32%, DUTI 3.46%, EMDE 22.18%, FMII 6.01%, GMTD 38.37%, OMRE 10, 67%, PLIN 5.66%, RBMS 3.47% and RDTX 4.85%. The portfolio return is 2.19% per month and 26.34% per year with a risk of 5.44% or 18.84% per year. For the portfolio of the Single Index Model, there are 8 companies that enter the optimal portfolio with the proportion of DILD funds 6.60%, DUTI 7.05%, PUDP 2.51%, RODA 3.97%, OMRE 43.32%, FMII 5.86% , MTLA 22.61% and BKSL 8.08%. Portfolio return of 2.48% per month and 29.85% per year with a risk of 40.24% per year. Portfolios formed based on the CAPM method and the Single Index Model have a historical performance Sharpe ratio greater than the JCI. The CAPM portfolio is 0.326874 per month and 1.132326 per year, the single index model portfolio is 0.178304 per month and 0.6176624 per year, while the JCI is -0.107174 per month and -0.059494 per year. Keyword : CAPM, MVEP, Model Indeks Tunggal, Expected Return, Deviasi Standar.
Co-Authors Angelia Buluama, Andreas Lumbantoruan , Rutman Roy Sembel