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All Journal Proceeding of National Conference on Accounting & Finance Jurnal Ekonomi Jurnal RAK (Riset Akuntansi Keuangan)
Poly Endrayanto Eko Christmawan
Universitas Respati Yogyakarta
Economics, Econometrics & Finance

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Analisis portofolio optimal saham yang terdaftar di IDX BUMN 20 Bursa Efek Indonesia Andre Kussuma Adiputra; Poly Endrayanto Eko Christmawan; Nabilla Eka Meilaretasya
Proceeding of National Conference on Accounting & Finance Volume 4, 2022
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

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Abstract

Studi ini bertujuan untuk mengetahui kombinasi saham yang dapat membentuk portofolio optimal dengan menggunakan model indeks tunggal, mengetahui proporsi masing-masing saham yang membentuk portofolio optimal, lebih lanjut penelitian ini juga akan menentukan besarnya return ekspektasi portofolio dan resiko portofolio dari portofolio optimal tersebut. Sampel dalam penelitian ini adalah Perusahaan yang terdaftar di dalam indeks IDX BUMN 20. Metode analisis yang digunakan adalah dengan menggunakan pendekatan Model Indeks Tunggal. Hasil perhitungan model indeks tunggal diperoleh 4 saham yang masuk portofolio optimal yaitu ANTM, TINS, PTBA, dan BBRI dengan proporsi saham sebesar ANTM 65%, TINS 29%, PTBA 2% dan BBRI 0,5%. Hasil penelitian ini juga menunjukkan bahwa risiko individual dapat diperkecil.
ANALYSIS OF THE EFFECT OF FINANCIAL RATIOS ON STOCK UNDERPRICING IN INITIAL PUBLIC OFFERINGS ON THE INDONESIA STOCK EXCHANGE Andre Kussuma Adiputra; Poly Endrayanto Eko Christmawan; Angellin Corry Astavia Tlonaen
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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This study aims to identify financial ratios that affect underpricing on the IDX in the 2010-2022 period. This type of research can be categorized as quantitative research. The population of this study includes all companies that go public or conduct initial public offerings (IPOs) on the IDX in a certain period from 2010 to 2020. This research sample was taken using purposive sampling technique. This research was carried out by conducting multiple regression. Based on the results of the discussion and explanation that has been presented in the four chapters above, it can be concluded that Return on Asset (ROA), Debt to Equity Ratio (DER), Profit Margin (PM), Payout Ratio (PR), Earning per Share (EPS), and Current Ratio (CR) simultaneously have a significant effect on Stock Underpricing. Based on the results of the T test (Partial) shows that Return on Asset (ROA), Earning per Share (EPS), and Current Ratio (CR) partially have a significant negative effect on stock underpricing. While the partial test results on Debt to Equity Ratio (DER), Profit Margin (PM), and Payout Ratio (PR) show that these three variables have no significant effect on stock underpricing.
GREEN ACCOUNTING PRACTICES IN INDONESIAN COMPANIES Sujarweni, Wiratna; Christmawan, Poly Endrayanto Eko
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1425

Abstract

This research aims to analyze green accounting practices in Indonesia. Environmentally accounting practices are assessed using the Global Reporting Initiative (GRI). The research sample consists of companies on the Indonesia Stock Exchange that produce sustainability reports from 2020 to 2022. The descriptive analysis describes insights into environmentally friendly accounting practices in Indonesia, while the ANOVA test is used to test the differences in environmentally friendly accounting practices based on industry types and years of study. The results show that environmental disclosure in Indonesia is still deficient. The companies allocate minimal expenditure on environmental issues. The different test results show that there is no significant difference in environmental costs based on industry type, there is a significant difference in environmental disclosure based on industry type, there is no significant difference in environmental costs based on year of study, and there are significant differences in environmental disclosure based on year of study.
GREEN ACCOUNTING PRACTICES IN INDONESIAN COMPANIES Sujarweni, Wiratna; Christmawan, Poly Endrayanto Eko
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v9i1.1425

Abstract

This research aims to analyze green accounting practices in Indonesia. Environmentally accounting practices are assessed using the Global Reporting Initiative (GRI). The research sample consists of companies on the Indonesia Stock Exchange that produce sustainability reports from 2020 to 2022. The descriptive analysis describes insights into environmentally friendly accounting practices in Indonesia, while the ANOVA test is used to test the differences in environmentally friendly accounting practices based on industry types and years of study. The results show that environmental disclosure in Indonesia is still deficient. The companies allocate minimal expenditure on environmental issues. The different test results show that there is no significant difference in environmental costs based on industry type, there is a significant difference in environmental disclosure based on industry type, there is no significant difference in environmental costs based on year of study, and there are significant differences in environmental disclosure based on year of study.
Co-Authors Andre Kussuma Adiputra Angellin Corry Astavia Tlonaen Nabilla Eka Meilaretasya Utami, Lila Retnani Wiratna Sujarweni, Wiratna