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All Journal Journal of Accounting and Investment JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS
Suwadji, Sukma Annisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Studi Komparatif: Harga Saham LQ45 Sebelum Dan Selama Masa Pandemi Covid-19 Suwadji, Sukma Annisa; Lestari, Rahayu; Abdunnafi, Fauziah Istiqomah
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 9 No 1 (2024): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v9i1.21185

Abstract

Research Aim: This study re-evaluates the impact of the COVID-19 pandemic on LQ45 stock prices Methods: Data from 2018-2021 are analyzed, with 2018-2019 representing pre-pandemic prices and 2020-2021 representing pandemic prices. Comparative analysis is conducted using average t-tests, with normality tests guiding the choice between paired sample t-tests and Wilcoxon signed-rank tests Findings: Data exhibited a non-normal distribution, revealing a significant 27% average decrease in LQ45 stock prices during the pandemic. This underscores the pandemic's substantial impact on stock prices, particularly within the LQ45 index Theoretical Contribution/Originality: This study corroborates earlier findings and provides empirical evidence of the significant difference in LQ45 stock prices before and during COVID-19, resolving previous inconsistencies Practitioner/Policy Implication: The COVID-19 pandemic negatively affects stock prices, signaling adversity to investors and prompting market reactions, leading to decreased stock values. The LQ45 index experienced a decline in share prices from 2020 to 2021, highlighting the pandemic's enduring impact on market dynamics Research Limitation: This study focuses solely on the COVID-19 impact on LQ45 stock prices using year-end closing prices. Future research could explore this influence further using monthly or quarterly stock data
The The determinants of accounting student perceptions of earnings management in Indonesia Suwadji, Sukma Annisa; Lestari, Rahayu; Muthmainnah, Dewi Refianingrum; Na'im, Ainun
Journal of Accounting and Investment Vol. 26 No. 3: September 2025
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v26i3.27006

Abstract

Research aims: This study aims to investigate the influence of religiosity, gender, ethical orientation (idealism and relativism), and professional commitment on accounting students’ perceptions of earnings management.Design/Methodology/Approach: A quantitative approach was employed through the distribution of structured questionnaires to accounting students from several universities in Indonesia. The collected data were analyzed using multiple linear regression analysis to determine the relationship between the independent variables and perceptions of earnings management.Research findings: The findings show that religiosity has a influence on perceptions of earnings management, meaning students with higher religious values tend to view earnings management as unethical. Gender differences also play a significant role, where female students demonstrate stricter ethical views compared to male students. Idealistic ethical orientation is positively associated with ethical perceptions, whereas relativistic orientation does not have a significant effect. Moreover, professional commitment negatively affects the acceptance of earnings management practices.Theoretical contribution/ Originality: This study contributes to the literature on accounting ethics by providing empirical evidence of how individual characteristics and ethical values influence the ethical judgment of future accounting professionals regarding earnings management.Practitioner/Policy implication: The findings suggest that ethical training in accounting education should consider personal values and ethical orientations. Gender-responsive and value-based ethics education may enhance ethical standards in the profession.Research Limitations/Implications: The study is limited to accounting students and may not fully reflect the perceptions of practitioners in the field. Future research could expand the sample to include professionals for broader generalizability.
Co-Authors Abdunnafi, Fauziah Istiqomah Muthmainnah, Dewi Refianingrum Na'im, Ainun Rahayu Lestari