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All Journal AkMen JURNAL ILMIAH INVOICE : JURNAL ILMU AKUNTANSI
Habbe, Hamid
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX) Marsuni, Nur Sandi; D'Ornay, Anastasia; Nersiyanti, Nersiyanti; Habbe, Hamid; Nagu, Nadhirah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10532

Abstract

The purpose of this study was to analyze the reaction of the Indonesian capital market to the first case of Covid-19 by using Abnormal Return (AR), and Trading Volume Activity (TVA) before and after the Covid announcement period in Indonesia. Observations began seven days before and seven days after the event. The population for this study uses financial sector data registered in February and March 2020 on the IDX. The sampling technique used was purposive sampling with a total of 30 financial companies that met the criteria. This study uses quantitative research and comparative research testing methods with the Wilcoxon Signes Rank Test. The results of this study show significant differences in AR before and after the announcement of the Covid-19 pandemic, where these differences are indicated by an increase in Abnormal Returns after the announcement, investors trust companies more before the announcement which already provides returns or profits rather than having to predict profits. what you get in the future. The results of the wilxocon signed rank test showed that there was a significant difference in Trading Volume Activity before and after the announcement of covid .
MENGINTEGRASIKAN NILAI ETIKA LINGKUNGAN DALAM AKUNTANSI : TINJAUAN FILSAFAT ILMU DAN IMPLIKASINYA BAGI KEBERLANJUTAN : - Rahim, Nurhidayah; Habbe, Hamid; Pagalung, Gagaring
AkMen JURNAL ILMIAH Vol. 21 No. 3 (2024): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian, Publikasi dan Pengabdian Pada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/akmen.v21i3.4974

Abstract

This paper examines the importance of integrating environmental ethics values into accounting to support sustainability. In the context of rapid global economic development, the issues of natural resource exploitation and environmental degradation are increasingly urgent to address. The research methodology used is qualitative literature analysis focusing on traditional accounting practices and sustainability-oriented alternatives. The findings indicate that accounting needs to transform from a traditional shareholder-focused approach to a more holistic system that integrates ethical and environmental values. This approach is expected to motivate companies to make more responsible and sustainable business decisions. Thus, accounting is not only a reporting tool but also a catalyst for change towards an economy that respects environmental and social values.
Co-Authors D'Ornay, Anastasia Gagaring Pagalung Marsuni, Nur Sandi Nagu, Nadhirah Nersiyanti, Nersiyanti Nur Hidayah