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<![CDATA[ PENGUJIAN FENOMENA EFEK SENIN (MONDAY EFFECT) DAN WEEKFOUR EFFECTDI BURSA EFEK INDONESIA ]]>
<![CDATA[Alvia, Liza]]>;
<![CDATA[Silaban, Delia Tika]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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<![CDATA[The objective of this research is to reexamine the anomaly of Monday effect and week four effect at Indonesian Stock Exchange (ISE). Using Jakarta Composite Index from 2003 until 2007 and ANOVA to answer the research questions. The results of this research show that there was no difference return between Monday and Tuesday until Friday. The first hypothesis said that Monday return would be lower than another day return was rejected. And also for the second hypothesis, Monday return would be lower on week four was rejected. It means that Monday effect and week four effect was not happen on Indonesian Stock Exchange.]]>
<![CDATA[PENGUJIAN FENOMENA EFEK SENIN (MONDAY EFFECT) DAN WEEKFOUR EFFECTDI BURSA EFEK INDONESIA ]]>
<![CDATA[Alvia, Liza]]>;
<![CDATA[Silaban, Delia Tika]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 7 No 2 (2009): Volume 7, Nomor 2, Oktober 2009 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
Show Abstract
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Download Original
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Full PDF (784.357 KB)
<![CDATA[The objective of this research is to reexamine the anomaly of Monday effect and week four effect at Indonesian Stock Exchange (ISE). Using Jakarta Composite Index from 2003 until 2007 and ANOVA to answer the research questions. The results of this research show that there was no difference return between Monday and Tuesday until Friday. The first hypothesis said that Monday return would be lower than another day return was rejected. And also for the second hypothesis, Monday return would be lower on week four was rejected. It means that Monday effect and week four effect was not happen on Indonesian Stock Exchange.]]>
<![CDATA[PENGARUH KOMPETENSI DAN TEKANAN FINANSIAL TERHADAP KECENDERUNGAN KECURANGAN LAPORAN KEUANGAN ]]>
<![CDATA[Reni Oktavia]]>;
<![CDATA[Liza Alvia]]>;
<![CDATA[Ayu Dwiny Octary]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan (JAK) Vol 28 No 2 (2023): JAK Volume 28 No 2 Tahun 2023 ]]>
Publisher : <![CDATA[Faculty of Economics and Business ]]>
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DOI: 10.23960/jak.v28i2.1966
<![CDATA[Fraud atau kecurangan adalah tindakan dan menipu guna memperoleh keuntungan pribadi. Fraud dalam laporan keuangan merupakan masalah dalam organisasi yang menurunkan kepercayaan pihak yang berkepentingan seperti pemilik perusahaan atau calon investor terhadap keandalan dan objektivitas laporan keuangan. Penelitian ini memiliki tujuan untuk mengetahui apakah kompetensi dan tekanan finansial berpengaruh terhadap kecenderungan terjadinya kecurangan laporan keuangan. Variabel independen penelitan ini adalah kompetensi yang diproksikan oleh pergantian serta tekanan finansial yang diproksikan oleh nilai Return on Assets, sedangkan variabel dependen penelitian ini adalah kecurangan laporan keuangan yang diukur menggunakan Dechow F-Score. Populasi penelitian ini adalah perusahaan BUMN Non-Keuangan yang terdaftar di BEI dengan 91 sampel penelitian. Data penelitian ini diolah dengan analisis regresi logistik menggunakan aplikasi IBM SPSS 26. Penelitian ini diharapkan dapat memberikan kontribusi sebagai saran dan masukan kepada pemerintah dan perusahaan agar dapat mencegah terjadinya kecurangan laporan keuangan.]]>
<![CDATA[Dampak Pengungkapan Informasi Website terhadap Kinerja Perusahaan Manufaktur di BEI: Studi Empiris Berdasarkan Peraturan OJK No.8/2015 ]]>
<![CDATA[Adyan, Rizki Saputra]]>;
<![CDATA[Liza Alvia]]>
<![CDATA[ Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 1 No. 3 (2024): March ]]>
Publisher : <![CDATA[Indonesian Journal Publisher ]]>
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DOI: 10.47134/jampk.v1i3.145
<![CDATA[Studi ini menginvestigasi dampak pengungkapan informasi korporasi berbasis website terhadap kinerja perusahaan dan kinerja pasar pada perusahaan manufaktur sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Melalui analisis konten, Indeks Pengungkapan Informasi Korporasi (IPIK) dikembangkan dan diukur sesuai dengan regulasi Peraturan OJK No. 8 Tahun 2015. Hasil menunjukkan bahwa tingkat IPIK mencapai 64%, namun masih ada ruang untuk peningkatan kepatuhan terhadap regulasi. Analisis statistik menunjukkan bahwa pengungkapan informasi korporasi berbasis website memiliki pengaruh signifikan terhadap kinerja perusahaan dan kinerja pasar. Temuan ini menekankan pentingnya transparansi informasi korporasi dalam memperoleh kepercayaan pasar dan meningkatkan kinerja perusahaan. Oleh karena itu, peningkatan pengungkapan informasi korporasi di website dapat menjadi strategi penting bagi perusahaan dalam mencapai kesuksesan di pasar yang kompetitif. This study investigates the impact of website-based corporate information disclosure on company performance and market performance in manufacturing companies in the consumer goods and industrial sector listed on the Indonesia Stock Exchange (BEI). Through content analysis, the Corporate Information Disclosure Index (IPIK) was developed and measured in accordance with OJK Regulation No. 8 of 2015. The results show that the IPIK level reached 64%, but there is still room for increasing compliance with regulations. Statistical analysis shows that website-based corporate information disclosure has a significant influence on company performance and market performance. These findings emphasize the importance of corporate information transparency in gaining market trust and improving company performance. Therefore, increasing the disclosure of corporate information on websites can be an important strategy for companies in achieving success in a competitive market.]]>
<![CDATA[Analysis of The Determinants of Regional Government Loans District/City In Indonesia 2017 - 2021 ]]>
<![CDATA[Ratnasari, Dewi Pamungkas]]>;
<![CDATA[Suhendro, Saring]]>;
<![CDATA[Alvia, Liza]]>
<![CDATA[ InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September) ]]>
Publisher : <![CDATA[Basecamp Economics PubMed ]]>
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DOI: 10.5281/zenodo.13843146
<![CDATA[The formation of regions aims to accelerate the realization of community welfare and reduce disparities between regions, by carrying out constant and quality development. Until 2021, data from PT. SMI only 5.35% of regional governments that are eligible for loans utilize loans, while data from the Ministry of Finance's DJPK, regions that take loans are only 17.52%. This shows that many regional governments do not take advantage of regional loans to carry out their obligations to improve welfare in their regions. This study aims to analyze the effect of regional original income, regional financial capacity, regional fiscal capacity, and capital expenditure on regional loans. This study was conducted on all district/city governments in Indonesia that took out regional loans in the 2017-2021 period. Data analysis uses panel data regression with an approach Random Effect Model (REM). The results of the study indicate that increasing local revenue and high levels of regional financial capacity do not necessarily encourage district/city governments to undertake regional loans. Meanwhile, regional fiscal capacity and capital expenditures influence local governments to undertake regional loans.]]>
<![CDATA[Impact of Fair Value Measurement and Disclosure of Biological Assets Based on PSAK 69 on Agricultural Firm Value (2018-2022) ]]>
<![CDATA[Fidelys Grecia Hutabarat]]>;
<![CDATA[Retno Yuni Nur Susilowati]]>;
<![CDATA[Liza Alvia]]>;
<![CDATA[Widya Rizky Eka Putri]]>
<![CDATA[ International Journal of Economics, Commerce, and Management Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.62951/ijecm.v1i4.252
<![CDATA[The agricultural sector plays an important role in Indonesia's capital markets, making a significant contribution to the economy despite facing the challenges of the COVID-19 pandemic. The consistent growth of this sector, marked by an increase in contribution to GDP by 2.20% in 2020 and 12.4% in 2022, has attracted investor interest. To support better investment decisions, agricultural companies need to improve the quality of the financial information they present. The implementation of PSAK 69, which requires disclosure of the fair value of biological assets, is an important step in increasing corporate transparency and accountability. This research aims to empirically test the influence of the fair value of biological assets and disclosure of biological assets on firm value in the Indonesian agricultural sector for the 2018-2022 period. The research was conducted using multiple linear regression analysis. The research results show that disclosure of biological assets has a positive effect on increasing firm value, while the fair value of biological assets does not have a significant effect.]]>
<![CDATA[Comparative Analysis of Accounting Information’s Quality Pre and Post IFRS Adoption ]]>
<![CDATA[Mira Apriliana Sari]]>;
<![CDATA[Liza Alvia]]>;
<![CDATA[Agrianti Komalasari]]>;
<![CDATA[Sari Indah Oktanti]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v1i2.47
<![CDATA[Adoption of IFRS in Indonesia began in 2008, namely the initial adoption stage of IFRS based on Indonesia's commitment to support its achievements in one global accounting standard at the G20. IAI itself formulated the full adoption of IFRS in several stages, namely (1) the initial stage of IFRS adoption which began in 2008, (2) the convergence stage of preparation for full adoption of IFRS in 2010, (3) the first stage of full adoption of IFRS which began in 2012, (4) the second stage of full adoption of IFRS in 2015, (5) the third stage of full adoption of IFRS in 2018, (6) and the fourth stage of full adoption of IFRS in 2020. IFRS adoption is sought as a form of improving good financial reporting in improving quality of accounting information. This research will examine differences in the quality of accounting information before and after full adoption of IFRS. This research will take a sample of telecommunications sub sector companies,healthcare, and consumer non-cyclical registered as a member of the BEI. This research examines the value relevance of Ohlson's stock price proxy. The analysis technique used is paired sample t-test with a significance level of 5%. This research concludes that the full adoption of IFRS stage one has contributed to improving the quality of accounting information. This research shows that the quality of accounting information as seen from its value relevance will increase followed by a high increase in disclosure.]]>
<![CDATA[The Influence of Integrated Reporting and ESG Risk on Sustainable Development Goals in LQ45 Index Companies for the 2020-2022 Period ]]>
<![CDATA[Devina Pauline Samosir]]>;
<![CDATA[Liza Alvia]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v1i2.54
<![CDATA[This study aims to analyze the influence of integrated reporting and ESG risks on sustainable development goals in companies listed in the LQ45 index for the 2020-2022 period. This research method uses a quantitative approach by collecting data from financial reports and company sustainability reports. Integrated reporting is measured using indicators of integrated reporting elements and ESG risks are taken based on risk assessments related to the environment, social and corporate governance published by the IDX in collaboration with Morningstar Sustainalytics. The sampling method used purposive sampling and 36 companies were observed within 3 years so that the resulting data was 108. The results of this research show that integrated reporting has a significant positive influence on sustainable development goals. However, ESG risks have no effect on sustainable development goals. Therefore, companies need to implement integrated reporting practices in contributing to the SDGs.]]>
<![CDATA[The Effect Of Retrenchment Policy On Financial Recovery Of Hospitality, Restaurant and Tourism Sub-Sector Companies During The Covid-19 Pandemic ]]>
<![CDATA[Ribka Tasya]]>;
<![CDATA[Liza Alvia]]>
<![CDATA[ International Journal of Economics, Management and Accounting Vol. 1 No. 2 (2024): June : International Journal of Economics, Management and Accounting ]]>
Publisher : <![CDATA[Asosiasi Riset Ekonomi dan Akuntansi Indonesia ]]>
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DOI: 10.61132/ijema.v1i2.57
<![CDATA[The purpose of this study is to investigate how retrenchment practices affected the company's ability to recover financially from the Covid-19 pandemic in the years 2020–2022. The population in this study were all (41) hotel, restaurant and tourism sub-sector companies listed on the Indonesia Stock Exchange with a research sample of 27 companies. Logistic regression analysis was employed as the data analysis technique in this study. The return on assets change index is used to quantify the financial recovery. The assets retrenchment variable is measured using the assets retrenchment ratio formula and the expenses retrenchment variable is measured using the expenses retrenchment ratio formula. Meanwhile, the downscoping variable is measured using the Herfindahl index. The results of this study indicate that assets retrenchment and expenses retrenchment have no effect on financial recovery. Meanwhile, downscoping has an effect on financial recovery.]]>
<![CDATA[The Influence of Human Resource Competence and the Use of Information Technology on the Quality of BUMDES Financial Reports ]]>
<![CDATA[Rahayu, Peti Sri]]>;
<![CDATA[Sudrajat, Sudrajat]]>;
<![CDATA[Alvia, Liza]]>
<![CDATA[ InJEBA : International Journal of Economics, Business and Accounting Vol. 2 No. 3 (2024): InJEBA (September) ]]>
Publisher : <![CDATA[Basecamp Economics PubMed ]]>
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DOI: 10.5281/zenodo.13899148
<![CDATA[This research aims to empirically prove the influence of human resource competence and the use of information technology on the quality of financial reports. The population in this study were all BUMDes supervisors in Lampung province totaling 212 BUMDes units. The sample for this research was 138 people who supervise BUMDes. This research method uses quantitative methods. The data analysis technique for this research uses multiple linear regression analysis and analysis tools using SPSS 25. The results of human resource competency and the use of information technology partially influence the quality of BUMDes finansial.]]>
