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All Journal ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat Akuntansi : Jurnal Akuntansi Integratif
Thomas, Mario Yohanis
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Computer Science & IT Economics, Econometrics & Finance Social Sciences

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IPTEKS PENGHITUNGAN NILAI MARKET VALUE ADDED ATAS KEPUTUSAN INVESTASI Thomas, Mario Yohanis
Jurnal Ipteks Akuntansi Bagi Masyarakat Vol 4, No 2 (2020)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/jiam.4.2.2020.34073

Abstract

Development in technology has triggered the aggresivity of stock practitioners to make transactions in the stock market, so the portofolio analyzing skill is in high demand. This article practically explains about the implementation of Market Value Added (MVA) to support decision-making for investors. The formula is applied to 10 sample of public corporations listed in the Indonesia Stock Exchange. The results show that 6 firms have a positive MVA value, therefore they are fundamentally good for investing. On the other hand, the remaining 4 are showing MVA values below 0 because they are not able to gain company value above their total investment.
THE EFFECT OF ASSET GROWTH AND DEBT SOLVENCY ON STOCK PRICE VOLATILITY (CASE STUDY OF BANKING CORPORATIONS LISTED IN THE INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2011-2018) Thomas, Mario Yohanis; Ilat, Ventje
ACCOUNTABILITY Vol 10, No 1 (2021)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/ja.34058.10.1.2021.27-32

Abstract

This study aims to determine the effect of asset growth and debt solvency on stock price volatility. The population in this study is financial sector companies listed as issuers of shares on the Indonesia Stock Exchange (IDX). The sample is taken by the purposive method so that there are 6 banking companies that meet the criteria. The research data is secondary data for the period 2011-2018 obtained from the Indonesia Stock Exchange. This study uses quantitative methods with multiple linear regression analysis techniques with t-test, F test, and analysis of the coefficient of determination. Hypothesis test results show a significant effect on the asset growth variable and an insignificant effect on the debt solvency variable.
CEO FINANCIAL EDUCATION, FIRM PERFORMANCE, AND ESG PERFORMANCE OF LQ45 COMPANIES Thomas, Mario Yohanis; Suhardianto, Novrys
Akuntansi: Jurnal Akuntansi Integratif Vol. 11 No. 01 (2025): Volume 11 Nomor 1 April 2025
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v11i01.2010

Abstract

Financial education that emphasizes only economic perspectives and moral hazard tends to make CEOs with financial expertise highly profit-oriented. Therefore, it is important to identify the influence of a financial education background on the financial performance of LQ45 companies, as well as the role of ESG performance in moderating this relationship. The analysis was conducted using Multiple Least Squares Regression and Moderated Regression Analysis on 166 observations indexed in LQ45 from 2017 to 2022. The results of the analysis indicate that the financial expertise of the CEO has a positive effect on financial performance, and ESG performance weakens this influence. This study's findings have practical implications, suggesting that ESG performance can serve as a governance mechanism to mitigate extreme profit orientation, allowing for the optimization of non-financial aspects such as the company's ESG performance.
Co-Authors Novrys Suhardianto Ventje Ilat